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LIST  OF   REFERE.nCES 


on 


VALUATION   OF   RAILWAYS 


^r^        Prepared   by   the 
Bureau    of    Railway  Economics 
Washington,    D,C, 


August      1,    1916 


*    ^    *    * 


/'       '  or  THE  \\ 

(.     U  N  I  V  h  li  S  1  T  Y     jj 


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The  Bureau    has    attempted    to    limit   this   List   of    References    on 
Valuation    of    Railways   strictly    to    the   economic    aspects    of    the  valua- 
tion  of    steam   railways.       While   the   valuations    of    street   railways, 
gas,    electric    and    water  properties    have  much  in   common   with   the 
valuation    of    railways,    the  Bureau   has    found   it  necessary    to.  exclude 
all  but   the  more    striking   literature   relating    to    the   valuation   of 
such   other  public   utilities.        It  was   deemed    inexpedient   to    search 
law  cases    for    literature   on   the   legal  principles   of   valuation?',    this 
being   a   field   rather   for   the    lawyer   than   the   librarian.        For  similar 
reasons    technical    treatises    of    interest    to   the   valuation    engineer 
will  not  be   found    in    the    list. 

There   are   some   subjects    v/hich  do   not  seem   to   be   separately 
treated    in   books    or  magazines.        The  few   references   given   do   not 
exhaust   the   literature   on    these   subjects,    but   further  discussion 
will  be   found    in    the    literature   on  more   general  subjects.        Though 
the    list    is   not    intended    to   be   analytical,    notes   will  be    found   under 
certain   subjects   which   do   not   seem   to    have  been    treated   at  all    in 
separate  books    or  magazines. 

On  account  of  the  importance  of  the  subject  of  Depreciation, 
material  will  be  found  included  v/hich  may  be  questioned  as  coming 
within   the   scope    of   this    list. 

An    Index    to   Personal  Names    is   appar/ied. 

A   key   to    the   abbreviations   used    to    indicate   the    libraries   where 

the    literature   may   be    consulted    has   been    separately  printed   and   has 

been    distributed    to   most    of    those    who    will   receive    this    list,        A 

cop3S    hov/ever,    will  be   gladly   sent   on    request. 

******    *** 


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SCH^^ME   OF    CLASSIFICATION 

GENERAL   DISCUSSIONS 

USES    AND   PURPOSES 
Rate  making 
Taxation 
Regulation   of    capitalization 

METHODS    AND   BASES 
Original   cost 
Cost    of    reproduction 
Commsrcial    value 
For   sale    or  purchase 

Apportionment   of    system   values    tc    states 
Minnesota    rate    cases 
Missouri    rate    case 
Spokane    rate    case 

ITEMS.  TO   BE    VALUED 
Tangible    items 

Physical   property 
Unit  prices 
Overhead    expenses 
Terminals 
Intangible    items 
•  Franchises 
Good-will 

Going    value    and    cost   of    developm.ent 
Cost   of    progress 

LAND    VALUATION 

Appreciated    value 

CONCESSIONS , DONATIONS, GRANTS    OF   RIGHTS, etc. 

TREATMENT   OF    INVESTED   SURPLUS   EARNINGS 

TREATMENT   OF  ADAPTATION    &   SOLIDIFICATION    OF    ROADBED 

DEPRECIATION 

I  ♦C.Caccount ing    requirements 

FEDERAL   VALUATION 
Forms    and   methods 

STATE   VALUATIONS 

VALUATIONS    OF    INDIVIDUAL   COMPANIES 


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#  #  p 

GENERAL   DISCUSSIONS 

Acv/orth,    V'illiam  Wi+chall. 

Th  3   de+3rminat  ion    of    d   r  sasonable    rate, 
(Railwdy  age   gazette , v. 51:    282-93;    Aug. 11, 1911) 

Alvord,    John  ^\ 

Principles    of    valudtion, 

(Engineering    record, v. 70:    677;    Deca9,1914)         ASCE.B  ,LC,NY,PCV, 
Comment    on    editorial   of    November   28th. 

American   electric    railsay  association. 

Report   of    the    Committee    on   valuation. 

In    its   Proceedings  ,    1915:,  66-67,        B.PRT. 

American    review  of    rev  iev/s    [Editorial] 
Valuing   the    railroads, 
(American    rsview  of    reviews , v. 39 :    379;    Mar, 1909)         ASCE,B, LC, NY, 

American   society    of    civil    engineers,      Lib^^^ry, 

Bibliography    on    valuation    of   public    utilities.        Prepared, ,, May   15, 
1912,.,, and   brought   up    to    July   16th, 1913,         [New  York,  1913] 
]?. 2133-93.         8°  ASCE,B,LC.  14-8684. 

Reprinted    from    Transactions    of    the   Soc  ie  ty,  v,76 ;    1913, 

American    society    of    civil    engineers,      Lib^-ary. 

Bibliography   oil   valuation    of   public   utilities,    to   Dec. 23, 1915, 
New  York,    American  Electric    railv/av   association,    [1916]      51,    72   p. 
8    °  ASCE.B. 

American   societAr    of    civil   engineers. 
Physical    valuation    of    railroads. 
In    its   Proceedings .    v, 39 :    Aug,    Sept ,, Oct ,1913 ,      A5CE,3. 

Discussion    of    the    paper  by  V'iHiam   J.   V'ilgus,    in    the   Proceed- 
ings   for  May   1913,      Discussion   by  Faurice   G, Parsons,    J.Trank 
Aid  rich,    J,S^-irley    Eaton,    Halbe--t   P.Gilletifee,    and    othors. 

American    society    of    civil    engineers. 

Valuation   for    the  purpose    of    rate-making,      Repo^-t    of    the   special 
committee    to    formulate   principles    an  r'    nietbods    for   the   valuation    of 
railroad   property    and    other   public    util  it  i.es  ,  ,  ,    December   Is  t, 1913, 
[New  York   .1913]         86   p,    8°  ASCE,  B  ,DCPU,  NYPS  , 

Addition    to    the   progress    report,.,    [New  York, 1914]      18   p,    8° 

ASCE,B,DCPU,NYPS, 
The    above' reports    were   discussed    by   the    Society    and    -eports    of 
the  discussions    are    in    its   Proceedings     for  February,    March,    April 
and   May   1914,        Other    reports    of    these   discussions    appeared    in 
Engineering   news , v.71 :266-67 ; Jan ,29, 1914,      B,LC,NY. 

••  "  "      ^3^-37;M^.v.^l9,lQ14,      3, ICC, LC, NY. 

"  "  "      810-ll;Apr,    9,1914,      B,L'C,NY. 

"  "      841;        Apr, 16, 1914,      B,LC,NY,?CV. 

Engineering    record, v.69:    407;    Apr, 11, 1914,         B,LC,NY, 

American    telephone   and    telegraph   company.      Bureau    of     commission   research-. 
Commission    leaflets.      New  York,    Jan, 1912-  In   progress.      B,ICC,LC, 

Contains    important    orders,    rulin-s    and    decisions    of    state    com- 
missions,    in    cases    concerning    telep'-^one   and    telegraph   companies. 
Many    cases    discuss    theories    and   principles    of    valuation.    Index, 


f^ 


%) 


w 


Valuation, 
General-2) 

Atwood,    John    H, 

In    re    the   proposed    advance    in    freight   rates.      No»3500«        Brief    of 
shippers'    commi  ttee,  ,,  .  Kansas    City,  [  19 10?]         95,  [3]   p,        B, 

.      "Value"   p,7-20.  Before    Vne    Interstate    Commerce    Commission, 

Bailly,  Edward  Cashman. 

The    legal    basis    of    rate   regulation^         Fair    return    on    the    value 
employed    for-    the   public    service,. 

(Columbia    law   review, v,ll:    532-53,    639-60;    Jun .-Nov. 1911) 
B , CU , LC  , 

Reprinted    separately,    [New  York , 1911]      44   p*    4°        CU,ICC,LC, 

12-14248 

Baker,    John  Earl, 

Physical   valuation    of    railroads*        Washington, 1909 »      f®  ICC, 

T^Tpewritten   manuscript. 

Baker,    Newton  D. 

Discussion    of    constitutional   protection    in   valuation, 
(utilities   magazine, v.l:    Jan  ,1916:    215-16)         B , ICC, LC,PCV,UP. 
Address    before   Philadelphia    conference    on    valuation. 

Bates;,    Onward, 

Railway   valuation    and    rate    making* 

(Railway   review, v.54:    397-405;    Mar, 14,  1914)         Edi  tori  al,p  ^20-21* 

From   discussion   on    report    of    special    committee    of    the   American 
society   of    civil    engineers, 

Beale,    Joseph  Henry^   and   Wyman ,    Bruce* 

The   law   of    railroad    rate    regulat ion » .  ,  Boston, 1906.         1285  p.    8° 
B,ClevePL,CU,HU,IndSL,ICC, JC,LC,MIT,NY,UP^UW4  6-3  6405. 

Valuations    as    bases    for    rates,    see    index, 

Bledsoe,    S.    T, 

Valuation    of    railway   properties,      Chicago,    July   19,1915*      99,    70  p, 
4°  B,PCV, 

Bortin,    H, 

National   valuation   convention   urged,,      Concentrated   action    should    be 

taken    to    make    appraisal    of    railways    economical,     intelligent   and 

j  u  St . 

(Railway  age   gaze t te , v, 54 :    836-38;    Apr. 11, 1913) 

Brinckley,    George   Sidney?', 

Why   appraisal    is    not   valuation.         At   least    four   considerations    which 
cannot    in    any   wise   be  measured    have   a   vital   bearing    on    the    value    of 
a  public    utility, 

(Engineering    record, v. 72;    515-17;    0ct,23,191S)      Edi toridl,p, 498-99 , 

B,LC,NY. 


-r; 


l!-? 


Bureau  of    railway  econoaics*  _         _       , 

k   comparative   statement    of   physical    valuation    and    capitalization* 
Washington.    1911.         14p.    8°-     ASCE  ,B,BPL,  CU,  DCL,  K.  HU,  ICC,  JC,LC,NY.. 
,  UCal,UC,UI,UM,UP,UW,Y. 

11     1  Aft  R 

Reprinted    in   Railway  ase    gazette,  ix-xo   3, 

v,50:    121-24;    Jan  ,20,1911,    under    title    "Physical    valuation 
an d    c  ap  i  t al  i  z at  i  on '' . 
See    also,    Railway    li^^-ary,    I-^IO:    396-98,        B,1CC,JC,LC. 
Jou^na].    of    conimerce,    Jan.  18, 19 11,        B,LC,NY. 
Rail«;^ay   world, v, 55.    88;    Feb,3,19lU      ASCE,B,PCV. 
Galveston   news,    Jan. 23, 1911,    p. 26,        B. 

Bureau    of    rail\ftay   ne\-'3    and  statistics. 

Physical   valuation   and    capitalization   of    railways,      Dec  ,7, 1910. 
4   p,    8®        Its    leaflet   no, 16.  B. 

Reprinted    in   Railway   and    engineering    review,  v. 50:    1159-50; 

Dec,17,1910/ 

Burns,    Clinton    S.  •  . 

The    determination    of   physical    values. 
(Engineering  record, v. 52:    328-29;    Sept .13 , 1905)         B.LC.NY.. 

Valuation'of    railway  property    for   purposes    of    rate    regulation. 
Presented    to    the  Western    economic    society,    Nov»13,1914.      L5t.Paul» 

^^^^'in   Rlilwariiorlry.1914.    p. 98-109.        B  ,  CU,  Kh.  ICG.  JC  .LC,PCV,  SU, 
UC.UP,UW,Y, 
See    also    Journal    of    political    ec  onomy ,  v.23  :    17-23;    Jan, 1915. 

3,CU,LC,rIY. 
Abstract    in    Railway  age   gazette  ,  v,  57  :    949;    Nov. 20, 1914. 

Public    service    regula  t  ion,  v,4  :    82-8  5  ;  Feb  .1, 1915  . 

B,ICC,MYPS,UI. 

Bvllesby,    H.   M.  . 

Responsibilities    of    elecirical   engineers    in  making    appraisals. 
(American    institute    of    electrical    engineers,    Proceedings,    Sept, 1911, 
p. 2013-27;    Nov. 1911,    p. 2356-2402)  ASCE. 

Reprinted    separately,    Chi cago, 19 11,    3d,    ed.    34   p.    8°        B, 

Commons,    John   R. 

Physical    valuation    of    public    utilities. 
(Independent,  V.  65:    582-85;    Septa0,1908)         B,LC   NY. 

Reprinted    in   Fr-^ight,  v,9  :    267-68;    Oct, 1908)         B  ,  H,  ICC,  LC.UI , 

Co  tton,    Joseph  P  . 

An   argument    against    official   valuation    of    railroad   properties, 
(American   economic    association.    Bullet  in  ,  v  .11:     (3d  .ser  J  :253- 58; 
Apr. 1910)         B.BPL.NY,  .,       n         tt 

Discussion   by  Edward   B.Whitney,    Victor    Rosewater,    Cnarles    h. 
Matthewson,    A.C .Playdell,    B,H, Meyer,    p. 259-89. 

Crosby,    0.    T. 

Physical    valuations. 

(American    electric    railway    association,    P  roc  eed  ings  .  Am  erican  ass  o- 
ciation,1911,    p. 368-98)         ASCE,B,PRT, 

Abstract    in   Electric    railway    3  ournal,v.38  :    874-75;    Oct. 14, 1911. 
&Qrv    p    PPT 


wt 


4:. 


I' aluati'lS- Genera  1-4)  '*'  ^ 

Donecker,    H,    C, 

The    organization    and   Tunctions    of    a   valuation    staff, 
(American   electric    rai  Iway  ass  oc  iat  ion ,    P  roceed  ings  ,  1914  :    99-116) 
ASCE,B,PP.T.^ 

Abstracts    in   Electric    railway    j ourr al, v  .44 :    343-44;    Oct, 14, 1914. 

a;::;e,b„ 

Jillbctric    traction,v.lC:    62  5-26;    Oct.  19 14,        B, 

Dunn,    Samuel  0, 

Valuation   of    railways,    with    especial    reference    to    the   physical 
valuation    in  Minnesota, 

(Journal   of   political   economy  ,v,  17  :    189-205;    Apr. 1909) 
ASCE,B,BA,CleveFL,CtaL,CU,ICC,  JC,LC,NY,.NYPS, 

Reprinted    in    hi3    Current    railway  prcbxems.    New  York, 1911* 

at   pages    5-39,         ASCE,B ,BA, ClevePL, CtSL, ICC, JC, LC,LU,PrU, 
PCv','5rtLPL,UCal,UC,UM,UI,UP,UT,UW,WRHS,Y.  11-5975- 

Dunn,    Samuel  0, 

Valuation   of   public   utilities    from    the    railway    point   of    view, 
(Western   society    of    engineers,    Journal,    v,19:    507-15;    May    1914) 
ASCE.B, 

Abstract    in   Railmv   age   gazette,  ■/.  56 :    573;    Mar, 17, 1914. 

Dunn,    Samuel   0^ 

TRe    Va  lu at  i  on   o f    ra  i  Iway s  . 

(Atlantic  monthly ,v ,113 :    403-16;    Mar. 1914)         B,LC,NY,PCV. 

Edgerton,    A.    J, 

Brief    and   argument   as   to    the   valuation    of    railroads,    on   behalf    of 
the   state    railroad    and  public    service    commissions    of   Minnesota   Land 
15    others].,.    A. J, Edgerton   [and    others]         25    p,    8°  B, 

Before  the    Interstate   Commerce    Commission,        Western   advance 
rate   case,         IclS   docket  no. 555* 

Edgerton,    H.    H.  . 

Railroad    valuation, 
(Railway   eng  in  eer  ing  ,  v,  2  9:    477-81;    Dec. 1914)         B, 

In    Railway    lib rary , 1914:    83-^7,        B , CU, Hh, ICC, JC ,LC,PCV, SU.UC, 
UP,mfl[,Y. 

Electric    railway    journal    [Editorial] 

Teaching    public    utility   valuation. 

(Electric    railvv^ay   3  ournal ,  v,42  :    365;    Sept. 6, 1913)         B,PRT, 

Electric    railway    journal   [Editorial] 

Valuation   by    the  national  and    the    s  ta +e  governments. 
(Electric    milway    j  ourna  1 ,  v.40  :    1139- ;    Dec, 7, 1912)         B,PRT, 

Engineering    record    [Editorial] 

Principlss    of    valuation   again. 

((Engineering    record, v. 70:    577;    Nov. 28, 1914)         B ,LC ,NY, ASCE. 

Erickson,    Halford. 

Valuation   of   public    utilities.      Address   before    Indiana  sanitary  and 
water   supcly   as  soc  iat  ion  ,Feb  .  15  ,  1912*      [  Indianapolis?  1912]      43   p,    S** 
.B,BCPU,LC.  12-33628 


¥■■ 


4>: 


Valuatictlr-5)  Pp  ^ 

General-cont,) 

Erickson,    Halford, 

Relation   between    the    valuation  and   the    rate  of   il-eturn   thereon. 
(National   association    of    railway   commissioners,    Proceed  ings  ,1913« 
p. 433-46)         ASCE,B,BPL,CU,H,HU,IndSL,ICC,JC,LC,MassPS,NebSL,Ny, 
?U,PCV,StLPL,UC,UI,UM,UNeb,UP,UW,WRHS,Y. 

Erickson,    Halford, 

What   should    a   company    earn?      Relation   between    the  valuation   and    rate 

of    return. 

(Public    service, V. 18:    Jan. 1915:    17-19)         B. 

Esch,    John   J, 

Physical  valuation    of    railroad   property, 
(Brief,  V..13  1    42-65;    Mar. 1913)         NYPS  . 

Evans ,    J.   D, 

Appraising    railroad    values. 

(Moody's   magazine, v. 4:    135-39;    Jt!£L»1907)         B,  ICC,  LC.UI,  Y. 

Fenwick,    Charles    G, 

Judicial    test   of    a    reasonable   railroad    rate    and    its    relation   to   a 

federal   valuation    of    railway  property. 

(Michigan    law   review,v.8:    445-57;    Apr. 1910)         ASCE,B,UM,NY|>S  ,PCV. 

Fink,    Henry, 

Valuation    of    railroad    property, 

(Railroad  age   gazette, v, 45 :    587-88,    627-32;    Jul. 24, 31,    1908) 

Reprinted    in   his    Federal   regulation   of    railroad   securities   and 
valuation   of   railroad  properties;    letter   to    the   Railroad   secu- 
rities   commission    in   reply    to    their   request    for    information 
and    opinions.      [Roanoke, Va, ,  1911]      B,  ICC,  JC,LC,NY,UT.      11-10028 
Abstract   in   Railway  world, v. 55:    288-89,    390-92;    Apr. 14, 
May    19,1911*        B,NyPS,PCV. 

Floy,    Henry, 

Valuation   of   public    utility  properties.        New  York  ,   McGraw-Hill, 
1912.        390  p.      8°  ASCE,B,CalSL,ClevePL,ComU,CtSL,Hh?LC,MIT, 

PCV,Salem(Ore)PL.  12-10642 

For  a   school    of    valuations^ 

(New  York    times   annalist , v. 2 :    511;    Oct. 20, 1913)         B,PCV. 

Missouri    governor  wants    state  university    to    train   valuation 
engineers. 

• 
Foster,    Horatio  A, 

Engineering    valuation   of   public    utilities   and    factories.      New  York, 
Van  Nostrand,    1912.        345   p.    8°  Bibliography:   p. 330-32, 

ASCE,B,FJL,Hh,Coi*nU,PCV,LC.  12-10643  , 

Reviewed    in   Railway  age   gazette,  v. 53  :    277;    Aug. 16, 1912, 
Reviewed   ^ly  John!' Bauer   in  American    economic    review,Dec«1913, 

p. 926-28. 
Reviewed    in   Commercial   and   financial    chronicle, v»95 :    266-67; 
-     Aug  .3, 1912. 


#1 


.  1 


,  •';■'  , 


-^  MassPS    NY,NebSL,0n.1|^aPL,PF,PrU,^tLPI^  UC,UI,UM/jiifeb,UP, 

UW,WRHS,Y,PCV, 

Gray,    John   J. 

Expert    (or   opinion)    testimony    in    rate    valuation    cases*      A   study   in 
the   administration    of    justice* 

(utilities  magazine, v  .1:    Jana916:    192-204)      B  ,  ICC,LC,PCV7UP, 
Address    before   Philadelphia    conference    on    valuation. 

Gray,    John   H, 

The   vagaries    of    valuation, 

(American    economic    review,    supplement, v, 4:    lS-44;   Mar,1914)      BjLC^Jl?. 

Guernsey,    Nathaniel   T, 

Valuation,         [Paper  before]   American   electric    railway   association, 
February   4th,    1916*         [Chicago?    1916]         24  p.    8°        B, 
Abstracts   and    comments    in: 

Aera,v.4:    683-97;    Feb. 1916,      Discussion  p, 698-710.        B, 
Electric    railway   j ournal , v,47  :    249-52;    Feb«5,1916,        B, 

Editorial  p, 242-43, 
Abdtract    of   discussion   by   P,J.Kealy,    Electric    railway  journal, 

v. 47:    267-68;    Feb, 5, 1916.        B, 
Abstract    of    discussion   by   George  Vifeston,    Electric    railway 
j  ournal, V.47:    265-67;    Feb,5,1916.        B, 

Haines,    Henry  S, 

Value    of    railroad    property    in    the   United    States,    as    shown    by   the 
report   of    1896    of   the    Inter-state    commerce    commission. 
In   his   Rmer  ican    railway   management,    New  Yorld,  1897.      p. 308-18.      12^ 
B,CU,CornU,HU,  ICC,LC,MIT,PrU, StLPL,UCal ,UNeb , UP ,UW,  Y.        4-10671, 

Hansel,    Charles, 

Valuation   of    railroads. 

Southern  commercial   congress.      The   South's   physical    recovery... 
Washington, 1911.   p. 707-39.  B, 

Abstract   in   Railmy   and    engineering    revi  ew,  v.51:354- 55 ,    376-77, 
379-80;    Apr.  22,  2  9, 1911.        B, 
Traffic    world, v. 7:    735-43;    Ap'r.^2, 1911.        B,ICC, 

Hanson,    Burton, 

Brief   and    argument   for   Chicago,    Milwaukee    &   St, Paul   railway   company, 
Chicago, [1910]         60  p.      8°  B. 

Before   the    Interstate   commerce    commission    in    1910    advanced 
rate    case,    doclet   no. 3500. 

Discussion    of    fair    value,    p. 1-24. 

Hayes,    Hammond   Vinton. 

Public    utilities^    their   cost   new  and    depreciation.      New  York,    Van 
Nostrund,    1913.      262   p.    8°  B,LC,PCV.  13-19301. 

Review   by   Leonard   Metcalf    in   Engineering    news ,v,71 :381 ; 
Feb  .12, 1914.        B,LC,NY, 


f^ 


ii 


Valuatio.*f.7)    -  |^  ^ 

General- con  t,.][ 

Hayes,    Hammond   Vinton* 

Public   utilities;    their   fair  present  value  and    return.        New  York, 
Van   Nostrayid,    1915,        207  p,   8°  ASCE.B  ,LC,PCV,  S  tLPL.  15-7487, 

"Intended    to   supplement  a  previous    study",    i.e.   Public   utilities; 
their   cost  new  and   deprepiation^    1913, 

Heilman,    Ralph  E. 

The   development   by   commissions    of    the  principles    of   public   utility 
valuation, 

(Quarterly    journal    of    economic  3, v, 28:    269-91;    Feb. 1914)         ASCE,B, 
LC.NY, 


Heiss,    A,E, 

Value,    judicial   or   legislative, 

(Traffic    world, v,10:    1058-59;    Dec, 28, 1912) 


B, ICC,JC. 


Hines,    Edward   Warren. 

Abstracts    of    cases    decided    by   the    federal    courts    relating    to    the 
limitations    of    the    fourteenth  amendment   upon   the   power   of    sta+es    to 
regulate   rates    of    railroads    and   other   public    utilities,    as    reported 
in   volumes    1    to    155    of    the    Federal    reporter  and    in   volumes    1    to    206 
of   United    States    Supreme    court    reports,    and   also    some    abstracts    of 
state    court  decisions    upon  the   same   subject,        Louisville,     J.P, 
Morton   &    co.,    1908,         248   p,    8°  B, CtSL,LC,NebSL.  8-12180, 

James,    Edwin  W, 

The    ethical    principle    in   physical    valuation   for    rate   making, 
(Pojpiular    science   monthly  ,v, 86  :    153-63;    Feb, 1915)         LC,NY, 

Johnson,    Emon''    R. 

American   railway    transportation.        Mew  York,    1903,  434  p,    8® 

Railway  valuation,    p,92-96. 
Various    editions,    widely   distributed, 

Johnson,    John   Martin, 

The   magnate    or   the  people.        Milwaukee,    1913,      307  p,    8^     B,LC,NY, 
"Valuation"  p, 176-233.  13-14844 

Jonah,    F,   G,  ' 

The    vdluation    of    ra  ilroads, 

(Association    of    engineering    societies.    Journal,  v, 52 :    121-52; 
Mar. 1914)      ASCE,B,NY,NYPS , 

Kerr,    William   D, 

Constitutional   protection    in    valuation, 

(utilities    magazine, V.1:    Jan. 1916:    208-15)         B,  ICC,  LC,P(5V,UP. 
Discussion   by  A.L.Valentine,    p. 217, 
Address   before  Philadelphia    conference    on    valuation, 

Kiersted,    ¥. ,    and   Burns,    Clinton   S, 

Fundamental   principles    of   public    utility   valuation, 
(American   society   of    civil   engineers,    Proc  e  ed  i  rgs  ,  v.41:    415-24; 
Feb. 1915)  ASCE,B,LC,NY. 


i, 


General-cont.) 

Lardner,    Henry   A, 

Valuation    of   public    utilities^. 

In   Hallett,    Eugena   R.      Public    utilities    act    of    California,      San 

Francisco,    I0:2,        p, 27-34,         B,LC,UCal.  12-33360', 

Laughlin,    J»    Laurence. 

Valuation   o'^f    railvaysr> 

(Scribner's   .magazine, v*45:    434-41;    A!:r,i:-^09)  B,LG,Ny, 

Reprinted    in    his    Latter  day  r<rD'ile;no,    Nevt    /ork,1909,    p^l77-204, 
B,NY. 

Lee,    Ivy  L, 

Railroad   valuation, 

(Bankers   magazine,    v. 75:    81-94;    Jul, 1907)        B,LC,NY,NyPS , 

Reprinted    separately,    New  York , Boston,  1907,      15   p  .    8°      8'»17755 
B,Clark,IndSL,ICC, JC,LC,MIT,NJSL,NY,LU,PrU,UW,Y, 

McCornack,   Walter  E, 

Evaluation    of    railroads.       Carriers    should   be   represented    in   work. 
Appraisal  a    corrective    rather    than  absolute   guide* 
(Traffic    world,  v. 8:    511-141;    Sep  t. 23  ,  1911)         E,ICC,JC, 

From   address   before   Transportation   association    of   Milviaukee, 

McFall,    Robert   James, 

Railway  monopoly   and    rate   regulation.        New  York,    Columbia  univer- 
sity,   1916,        223   p.    8°         (studies    in    his  tory ,  ec  onomics    and   public 
law,  V.  69,  no, .1,  whole   no«,lD4)  B,CU,LC,  16-3  645 

"Valuation   as    a    criterion    of    railway   ability",    p,  7  5-149, 

McPherson,    Logan    Grant c 

The   problem    of    railway    valuation.       The    change    in    the   public  's 
attitude    toward    the    ::arrier3    and    the  various    difficult   questions 
it  has    raised, 
(Railway  age   gazette,  v  .54  .    1..31-?3  ;    May   23,1913)         ASCE,B,,., 

McPherson,    Logan   Grant, 

The   valuation    of    railways,. 

In    his    Lectures    at   Johiis    Popk  i  r.s    university   in   May   1914.,.   Balti- 
~mor3,1914,    p. 70-88,        ASCE,B  ,PCV, StLPL,NY. , , 

Reprintedin   Railway    age    gazette , v. 56:    1588-91;    Jun,26,1914, 
Manulac tu  rers    record, v, 65:    65;    Jun.4,1914, 
Public    service    regu lati on, v,3 :    534-37;    Sept,1914^ 
Railv/ay    review, v. 55:    190;    Aug, 15, 1914. 

Maltbie,    Milo    R. 

Discussion    of    report    of    Ccmni.  ttee    in    rates   and    rate  making. 
(Natior^al    asscoiation    of     r.-wi'vay    oommi  ss  i  oners ,    Proceedings,    1910: 
p  ,200  ,204)         AS  hC  ,  ASC?]  ,  .^. .  BPL ,  CU ,  C tSL  ,  DCL,  H ,  IHJ  i  ICC,  IndSL ,  JC  ,  LC  ,  LU , 
LibCo,Ma3F.rS,NebSL,NY,  >r.ahaPL,PCV,PF.PrU,StLPL,UC , 
U I »  UM ,  UN ebmUP  ,  UW ,  WHBS  ,  Y , 
Abstract    in   Electric    railway    j  ournal ,  v,36  :    1192-93;    Dec, 27, 

1910. 


<> 


General- c  on  t.) 

Mayer,    Joseph. 

The   valuation   of   public   utility  property. 

(American   society   of    civil   engineers,    Proceedings ,v, 41:    425-32; 
Feb*1915)         ASCE„B,LC,NY. 

Meyer,    E.    H. 

The   valuation   of   the    railways    in    the   United   States, 
(National   association    of    railway    commissioners,    Proceedings,  1904, 
p, 46-49)         AmhC,B,BPL,SCL,CtSL,H,HU,IndSL,'ICC,  JC,LC,LibCo,LU, 

MassPS,NJSL,NY,NebSL,OmahaPL,PCV,PF,PrU,StLPL,UC,UI, 
UM,UNeb,UP,UW,WRHS,y, 
See   also    Railway  age, v, 38:    729-30;    No\r.l8, 1904. 

Miller,    Darius, 

The   railroad   answer   to   Mr.  Barber. 

(Pearson's   magaz  ine,v.28:    74-83;    Aug  .1912)         B,LC,NY. 
Comment   on  Mr, Barber's    valuation    figures,    p. 78, 

Molitor,    F.  A. 

The    engineer    in   valuation, 

(Public    service   regula ti on, v.2 :    261-62;    May    1913)      ASCE,B,UI. 

National    civic    federation.     Department   on   regulation    of    interstate  and 
municipal   utilities. 

Commission    regulation    of   public   utilities;    a   compilation   and  ana-' 
lysis    of    laws    of    forty-three    states   and  of    the   Federal  government.,. 
New  York,    1913.        1284  p.   8°        B,LC,  13-21917 

"Valuations    of    property",    see    index* 

Laws    of    the    states   provirding    for    valuation    of  public    utilities, 
p. 190-208. 

National   association    of    railway  commissioners. 

Select-  list    of    references    on    the   valuation    of   public    service 
corporations.      [n.p,,1912]         25   p,    8°        B,LC.  12-33631 

New  York,      Legislature.      Joint   committee   on    investigation   of   public 
service   commissions, 

Kinal   report.    Cwiti  hearin  gs  ,  Jan.3  0-Mar,20, 1915,    and    exhibits] 
Apr. 20, 1915.        Albany,    1915,      2    v.    fSen.doc.69,    Legislature   1915] 
B,LC,NY,NYSL.  15-27478 

Tes  iimony    contains    references    to    theories    of    valuation, 
e.g  .W.T.Emmet,    p. 2176,    in   vol, 2. 

Newcomb,    Harry    Turner. 

Cost   of    railway    service   and    reasonable  rates.      Digest    of   matter 
relating    to    the    cost    of    railway   service   as   affecting    the   determina- 
tion   of    reasonable    rates,     contained    in   opinions    of    the    Interstate 
commerce    commission   reported    in   volumes    12    to    25    inclusive,    and 
opinions    no, 2134    to    no. 2204   of    volume   26,        [Washington , 1913 j 
267   p,    8°        B»"  :  A13-854 

Valuation  and    cost  determination,    p. 217-30, 


I 


Valuatio'^iSlO) 
General-conb,) 


f^^ 


fi 


Newcomb,    Harry    Turner. 

Govemnent   ragulat.i.  on   of    railway    capitalization^ 
(Railway  world, v*55:    188-89,    208-09;    IJar.lO,  17  ,  1911)         B 

Statement  prorared    for    the   Railvvay    securities    commission* 

[rthrop  ,    C  laud  i  an   B, 

Replies    of    Judge   Baxter,    Messrs.    Stuyvesant   Fish,    B.   P.    Ripley, 
Henry   Fink    end    S.    R,    Knott    to    questions    involving   valuation    of    Railway 
property    and    reasonableness    of    rates,    together   with   extracts    from 
certain  decisions    of    the    courts    supporting   said    replies  ».,   [Washington 
1906]         76   p,    8^  B,  A13-2123 

Oklahoma,      Corporation    commission. 

Opinion   and    findings    of    facts    of    the    Commission    in    the    Commodity   rate 
orders,      No*1350   [etc.] 

In.  its.  Fifth   annual    rep  ort. ,  1912  ,    v.l:    314-468,  ASCE.B  ,  ICC.LC  . 

Commissioner  Henshaw  discusses   methods    of    valuation,    cost   of 
construction,     cost   of    reproduction,    depreciation,    etc, 

Ontario,      Commission    on    railway    taxation. 

Report    of    Ontario    commission,..    1905,         Toronto,    1905,      219   p.    8° 
B,LC,TPL.  6-31874 

Reviews    reports    of    various    state   valuations* 

Philadelphia,      Conference   an   valuation. 

Proceedings    of    the    conference    on   valuation, ., November    10th   to    13th, 
1915,    under   the    auspices    of    the    Utilities    bureau', 

(utilities   magazine, v,l:    Jan. 1916)         227   p.    4®        B, ICC, LC,NY,PCV, UP. 
Contents:    Part    1:    Reproduction    theory, 
Pa.rt   2:- Original    cost. 
Part   3:    Franchise    values. 
Part    4.    Land   values. 
Part   5;    Dep  r  ^i;i  ation. 
Pax't   6:    Going    value,, 
Part    7:    Unit  prices. 

Part   8:    Financial  aspects    of    valuation   and    regulation. 
Part   9:    Mak  i  rg   and   maintenance   of   priced    inventories. 
Part   10:    Valuation   by  approximation. 
Pare   11:    Opinion    testimony. 

Part   12*    Constitutional   protection    in    valuation. 
Part   13:    Valuation   and   the    future    of   public   utilities. 
Comments:    Aera,v,,4:    454-55;    Dec  ^  1915a         B, 

Electric     railway    j ournal , v  ,46 :    925,    990-95,    1031-34; 

Oct„30,    Nov, 13, 20;    1915,  B. 

Electrical    world, v, 66:    1125-30;    Nov. 20, 1915,        ASCE, 
Stone   &  Webster  public    service    j ournal ,v, 17 :423-28 ; 
Dec. 1915,  B, 


Pomeroy,    L.    C» 

The    valuation    of    railroads, 

(Association    of    engineering    soc  iet  i  es  ,i?ournal,v  ,52:    337-39;    Jun»1914) 
B.  Discussion   of   paper   by   F.G, Jonah   in    the   March   journal. 

Principles    and  methods    for    the   valuation    of    railroad  property    and    other 
public    utilities, 
(Engineering-contra|cting,  V.41:    452-58;    Apr. 15, 1914)         B, 


Valuation- 11)  *  ^' 

G  eneral-cont.) 

P>.ankin,    George   A. 

Can    our   railv/ays    bo    fairly  and    justly    appraised? 
•  ijl  hj.-S, -^^merican    transportation    system;    a    criticism   of    the   past  and 

ths  present,    and    a   pD.an   for   the    future.         New  York    &    London,    Putnam, 
1909.        4-60-   p.    8°  See   pages    316-33.  9-28107. 

ASCE,B,CU,C'ornU,II^Bl,ICC,JC,LC,Jirj,Nf,NYPS,UI,UM,UP,UW,Y. 

Raymond,    Wi  iliarp   Gait, 

The    elements    of    railroad    engineering.         New  York,    Wiley,    1908.      405   p. 
8°  B,Cleveri.,  :U,LC,5U.  8-7887 

The    introduction    contains   material    relating    to    the    valuation 

of    ra  i  1  ro ad s  „        ' 

Reynolds ,    Jackson   E, 

Railway    valuation   -    is    it   a  panacea? 

(Columbia    law    review,v,8:    265-80;    Apr. 1908)      B , CU , LC ,NY,NYPS . 

Richey,    A,    S, 

Valuation    for   rate-making  purposes, 
(Aera,v.l:    686-87;    Mar. 1913)  B,UI. 

Riggs,    Henry   Earle. 

The   valuation    of   public    service    corporation   property. 
(American   society   of    civil   engineers,    Proceed ings , v, 36 :    1369-1538; 
Nov, 19 10)  ASCE,LC,WY,FGV. 

Reprinted    separately,    [New  York,191l]         300  p.    8°  B. 

With   discussion    ^y   Messrs    F.Lavis    and    others. 
Abstract    in   Eng ineering-contrac t ing, v.34:    534;    Dec. 14, 1910, 

Riggs,    Royal   E,    T,. 

Some    legal  problems     of    rai  Iroad -aluati  on,         '  •     ■■ 

'    (Columbia   law   r evi ew, v.]3 ;    537-94;    Nov. 1913)         B , CU ,LC,NY,NYPS . 
Reprinted    sepa-atelv,    [New  York, 1913]      28  p^    8^        B,NYPS. 

A13-2158 

Rip]^,    William   Z, 

Physical  valuation    of    railroads. 

(Political    science    quarterly ,v, 29 :    569-99;    Dec, 1914)         B,LC,NY. 

Ripley,    William   Z. 

Railroad   valuation^. 

(Political    science   quarterly , v«22 :    588-610;    Dec  ,1907)         LC,NY,NYPS. 

Reprinted    separately,    Boston, 1907.        33    p,    8^        ASCE,B,  HJ  ,NY,PCV, 

Sakolski,    Aaron   Morton. 

Some    economic    problems    of    railroad    valuation, 

(American   economic    re/iew.v,    5^    12-26;    Mar, 1915)         B, LC, NY,NYPS . 

Reprinted    separately,    [Cambridge?    1915]         15   p.    8^        15-885  9, 

B,LC,NYrG, 
Abstract   under   title    "Depreciation   and    appreciation    in    railroad 
valuation",     in  Railway   world, v, 59:    303-04;    Apr, 1915. 
AS CE  , B , H , HU , I C C , LC , NY , U I , UM , UP , 

Schreiber,    Martin, 

The    ac curacy    of    appraisals, 

(AQra,v.l:    247-51;    Oct. 1912)         AGCE.B,. 


#. 


Valuation- 12) 
General- cont ,) 

Seay ,    Ge  orge    J» 

The    railways    and   the   people.        Address    before    the    Richmond    Chamber   of 
commerce^   Mar. 25, 1909,         31  p,    4°  B, 

"The   valuation    of    railroads",    p, 28-29, 

Sinsheimer,    Paul  A^ 

Financial   aspects    of    valuation, 

(utilities    magaz  ine  ,  v,l:    Jan.l9l6:    ir)5-69)         B,  ICC,  LC  ,NY,PCVtUP. 
Address    before    Philadelphia    conference    on   valuation. 

Storey,    Douglass   D. 

The   United   States    supreme    court   and    rate    regulation, 
(University    of    Penns^rlvania   law   review,v,54:    1-41,    151-85,    270-300; 
Nov., Dec,  1915,    Jan,1915)         B  ,LC,NY,PCV,UP  , 
"The    various    theories    of    valuation." 

Taylor,    t\   D, 

Discussion    of    "valuation   of    railroad   properties," 
(American   society    of    civil   engineers,    Tra^nsact  ions  ,v,  52 :    353-64; 
Jun.1904)         ASCE,B,LC,NY. 

Thompson,    S las  on. 

Cost,    capitalization   and    estimated   value   of   American    railways, 

Chicago,    1907,         188   p,    8°  9-2054 

B,ClevePL,HU,ICC,LC,NY,PCV,UC,UI,UMv,mi[. 

Third    edition,    Chicag  cr,I908,      177  p.    8°  8-15782 

B,BPL,Bo3tU,CU,CornU,DCL,HU,IndSL,ICC, JC.LC,       JC    card    62575 

MdKS,MIT,NKSL,NY,Salem(Ore)PL,SU,TrentPL,UP, 
Comment,    Rai Iway  age,  v,44 :    710-11;    Nov, 22^1907.        B. 
Railway   news, v, 89:    15;    Jan. 4, 1908,        B.         . 
Journal  of    commerce,    Sept, 19, 1913  ,    p  ,4,  col, 1-2.      B. 

Tir^gley,    Richard   Hoadley, 

Physical   valuation    of    railroad    property, 
(Trend  magazine, v, 6:    824-30;    Feb, 1913?) 

Rejirinted    separately,    [New  York,  1913?]        p, 824-30,    8°        3, 

U.S.    Bureau   of    the    census. 

Commercial   valuation   of    railway   o^ierating  property    in    the   United 
States:    1904^        V'ashington,    Government   printing    office,    1905*      88   p, 
4<^  (its    Bulletin    21)  ASCE,B  ,  CU,LC,  NY.NYPS  ,PCV,  Y  ,  9-5920. 

Comment:    Railway   age, v. 37:    1103;    Jun.17,1904,         B,PCV, 

Railroad    gazette, v,39:    194-95;    Sept, 1,1905,      B,PCV, 
Abstract:    Railroad   gazette , v. 39 :    168,    226;    Aug, 18 , Sep t, 8, 1905. 
Freight,  v,4r^:    122-23;    Sept, 1905.        B, 
See   also  Browne,    E»   Frederick:    Criticism    on   Bulletin    no, 21    is3i©d   by 
the   Census    bureau,    assuming    to    give    the    commercial   value    of    rail- 
roads,       Omaha   [l905?]  UW, 
A    summary    of    this    report  with   extracts    is    in    the   Annual   report    of    the 
Interstate    commerce    ooramission    for   1905:    88-92, 

AiahC,APS,B,Co-'nU,DCL,FJL,JC,JHU,LC,LU,McGU,MIT,NY,NebHS,PF,StLPL, 
SU ,  Tren tPL ,  Tuf  ts  ,'UC ,  U I ,  UNeb  ^ 


«) 


4: 


Valuatioa"13  :    Genersi- cont.) 

MevBr,    Balthasar    H, 

Valuation   of    railways    ia   forsign    countries,    -   Prussia,    Switzerland"; 
France* 

In..  U..r«    Bureau  of    the    census.    Commercial    valuation   of    railway 
operating    -roperty    in    tb  3    United.  States,  1904.      po&7-75. 
ASCli:,B,CU,ICr.,LC,Ni?S,,PCV,Y„  9-5920. 

U,S,    Inters  ta,  to    commerce    c  :\a.iii)\ss  ior  « 

Florida   east    c  oa^lt     railway    company    et   al„  ,    petitioner,    v.   United 
States,     respondent,    and    inters tate    ccmirierce    cmmission,     intervening 
respondent.      Brief    fox'   Inters -'-ate    comnierce    commission   upon   final 
hearing,      Charles   W^Needharn,    assistant   solicitor,      Washington,  1912, 
56   p,    8°  B,  Theory    of    valuation;    main   line   valuation, 

U^'Sr*   Library   of    congress.   Division    of    bibliography. 

Select    list    of    references    on    the   valuation   and    capitalization    of 
railroads ;,,,  Washington,    Government  printing    office,    1909.      28   p. 4^ 
APS,B,BA,CU,JC,LC,NY,UCal,Y,  9-35001. 

Urban,    W,   M, 

Valuation;    its   nature    and    laws,    being    an    introduction    to    the   general 
theory   of    value.        New  York,    1909,  433    p,    8°        B,LC.  9-18489 

.(Library    of    philcsophy,    ©d.    by    J»H,Muirhead, 

Vrooman,    Carl  S, 

American   railway   problems    in    the    light   of    European    experience,    or 
governmen  t  -r  egulat  ion  vs  «    government    operation    of    railwa3'^s,      London, 
New  York,    Henry   Frowde ;    [l910]         376   p,      12°  AlO-1620. 

AmhC,B,BPL,CU,DCL,HU,iCC, ^0, LC , LSE, NHSL,NY,Prus sia ,UCal,UI,UP,UW, Y. 
"Railway    valuation",    p,4  8-50, 

Webb,    Walter  Loring, 

The    economics    of    railroad    construction.        New  York,    Wiley,    1906, 
339   p.    8°  6-35441 

AS CE ,  B ,  ClevePL ,  CU ,  C  0  mU ,  JC  ,  LC ,  NY ,  NYPS  ,  PO.^ ,  UCal ,  UP ,  UW,  Y , 
"The   valuation    of    ra  ilv^uy  property"  ,    p, 41-65, 

Whi-tney,    Charles   A, 

Railway   appraisal, 
(Brooklyn    engineers'    club,    Proceed ings , 1912:    90-101)  B, 

Whitridge,    Frederick   Wallingford. 

Official   valuations    of    pri\''ate  property, 

(American    economic    association   quarterly, 3d    ser, , v, 11:239-52; 
Apr. 1910)  3,LC,NY, 

Paper   before   22nd   annual  meeting    of    the    ass  oc  iat  ion,  Dec  ,1909, 
Reprinted    separately,    [New  York ,  1910? J         24  p,    8<^      B,ICC,LC, 

10-32454, 
Abstract    in   Electric    rail^my   ]  ouma  1,  v.  3"5  :    110-12;    Feb,15,1910/ 
ASCE,B. 


<i 


0 


€"" 


i  »  ■* 

Whit ten,    Robert   Harvey. 

Valuation   of    public    service    c  crpo  rations  ;    legal   and    sccnonic   jliat--..! 
of    valuation   for    rate   making    and   public  purcha'se.         New   York,lS12, 
798   p.    8°  "BiblicQ-raphy   of    valuation    and   deprec  iation'Sp^'T^l-AS* 

ASCE,3,GleveF.0,DCL,Fh^LC,PCV,Te>:SL,  1?;-13-;J5B 

revised 


Supplement,        New  YorKyl914*      p»799-1443.      8° 

ASCE,3,LC,DCPU,NYo  12-13958    revised, 

Y/hitten,    Robert    Hgrvey. 

Fair   value  for    rate  purposes, 

(Harvard    lav/   rev  iew,  v  ,P,^:    419-36;    Mar, 1914)         B  ,  JCPU,  HU,  I.C,NY, 

Reprinted    separately,    Cambridge, 1914:    po419-36.      8°   ASCE,B,HU. 

Whit  ten,    Robert   Harvey, 

Certain   principles    of    valuation    in    rate    cases, 

(American   academy   of   political    and    social    science,    Annals,  v, 53: 
182-97;    May    1914)  ASCS ,B,LC ,NY. 

V/ilcox,    Delos    F, 

Capitalization,    capital    value,    appraisals    and   purchase   price. 
In    his  Municipal    franchises,   Nev/ Yo  rk ,  1911,    v,g:    780-802, 

B,LC.  10-6078. 

Williams,    William.   Henry, 

Railway   capital   and    value  s;.  paper    for    the   Traffic    club    of    New  York, 
Nov, 24, 1908,         [New  York, 1908]         61  p,    8°        B , ICC, JC,LC,UC, Y, 

9-18456 
Also    published   under    title    "Remarks   before    the    Traffic    club    of 
New  York".    [New  York ,  1908]        B^ICC  22    p,    8<^ 

Abstract    in   Railway    and    engineering    rev  i  ev/,  v,48 :    1048-50; 
Ee 0,2  6,1908, 
Railroad  age    gazette, v. 46 :    761-62,    805-08,    845-46, 
903-05;    Apr, 2, 9, 16, 23, 1909. 

V/illiams,    ?/illiam    '  Henry <, 

Valuation    of    public    service   corporations,    paper    for   discussion   hy 
joint   session    of    the   American    economic    association   and    American 
political   sci.^nce   association,    Cham.ber   o^^  commerce,    New  York,    Dec, 30, 
1909,         [New  York, 190-??]         51   p,    8<^        ASCE,  B  ,  ICC  ,LC,PCV,UP.         10-3027 
In   Americ!in   econom.ic    association.    Pub  licat  ions  ,  3d    3'er,,v.ll: 

19 0-23 8:    Arr.l910„         B,LC,NY,, 
Abstract    in   Bl'.ecti  lo    railway    joumal,v,3  5:    76;    Jan, 8, 1910, 

B,NYr3,rKr. 


Wisconsin.      Railroad    ccv.mi<3  5i  on  , 

A,    E.    Buell    V3  ,   Chicago,    I'Ulwjjiuk ie    &   St, Paul    railway    company,    sub- 
mitted' July    1,1906.      Deciddd   Feb«16,1907, 

In    its    Opinions   end    dec i s ions ,v,l :    337-507;    Madison, 1908. 
ASGE,B,?CV,UCal»UNeb. 

Discusses    what    constitutes   a    fair   valuation   of   a    railroad, 
see   p. 337,    478, 

V/ood,    Robert   C, 

Financial   asi^ects    of    regulation, 

(utilities    magazi  ne, v,l:    Jan. 1916:    170-71)         B, ICC , LC,NY,PCV,UP, 
Address    befo r^  Philadelphia    conference    on    valuation. 


/ 


<f> 


i^ 


v.. 


J  Ct'  Xo  \     a- 


<-/ 


Wymond,    Mark  .v 

Railroad    valuation   and    rates, 
339p,8°  B,LC. 


Chicago,    Wymond   &    Clark,    1916 

16- ''-1^2  • 


« 


*  « 


USES  AND  PURPOSES 


Clark,    E,   E„ 

Coramis  3  i  oner   Clark    on    railvyay   valuation, 
(Railway   age    gazette , v, 48 :    155;    Jan. 21, 1910) 

Extract    from   an   address    delivered   Dec  ♦29, 1909, 

Lovett,    Robert   S, 

Statement   of    R,    S,    Lovett   before    the    Texas   Welfare    commiss ion, . , 
Dallas,    Texas,    May    15,    1912.         New  York,[l912]         100   p.      8^  B, 

Containing   some  discussion   of    valuation   as    a   basis    for    rates 
and    other  pu^'poses. 

Railway   age   [Editorial] 

Taxation    and    rate    regulation, 

(Railway   age,  V,  44:    37-38;    Jul. 12, 1907)  B 

Valuation   for   taxation  and    valuatio-o  for   rate    regulation. 

Railway   world    [Editorial] 

The    valuation    of   American    railroads, 

(Railway    world, v, 51:    410-11;    May   17,1907)  B  ,  H, HU, ICC, LC, NY ,UP. 

Uses    and    purposes* 

Washburn,    W.    D.,    jr. 

Minority    report    of    the   Committee    on    investigation   of    transportation 
rates,    of    the   Minnesota   House    of    representatives,         [S t.Paul?1905] 
28   p,    S'>  B. 

Uses   and   purposes    of    valuation, 

''H-itten,    Robert   H. 

Distinction  between    value    for    tax    and    rate   purposes, 

(National   tax   association,       Proceedings,    7th  annual   convention, 19 13 , 
p. 342-50)  B, 

Williams;    William   Henry, 

Railroad   valuation   and  making    of    rates, 
(Railv/ay  critic,    Jul. 6, 1911)  B, 


For  Rate-Making 

Baker,    J,    Newton. 

The    limitation    of    s +ate    control    over   the    regulation    of    rates, 
(Yale    law   journal, v,21:    126-40;    Dec. 1911)  LC,NY,Y, 

Reprinted    separately,    New  Haven,    [1911]      15   p,    S^        A12-126 
B.ICC. 
Present    value    of  property   should    be    the   basis    of    reason* 
ableness,    p. 11. 

Bauer,    John, 

Returns    on   public    service  properties, 

(Political   science   quarterly ,v, 30 :    106-33;    Mar. 1915)         B,CU,LC,NY. 
Valuation   as    a  basis    for   rate-making. 


%ilv;ay   valuation   and   pro  fit  A  ■       'jpf 

in,  hi.s_  Amsrican    transportation   question,    New  York ,  1912 :    81-123* 

AmhC , ASCE , B , CalSL , ClevePL , C tSL , DCL , LC , NYPS , PCV , PrU , OmahaPL,  ^ 

TrentPL,UC,  12-4449 

Valuation  as    a  basis    for    rates, 

Dunn,    Samuel   0, 

Railroad  valuations    and    rates.    Chicago   view   that  valuation  shows 
justification    for   advances    in   freight    charges. 
(Wall   street    journal,    Apr. 22, 1911)  B,LC,NY. 

Engineering-contracting    [Edi  tor ial] 

Developments    of    the    freight   rate    hea,ring    regarding    the   physical 
valuation    of    railways. 

(Engineering-contracting, V. 34:    263;       S  ep  t.  28, 1910)         ASCE,B,PCV, 
As   a  basis    for   rate-making, 

Finley,    William  Wilson. 

The  measure    of    reasonable    rates. 

(Railway    world, v.55:    148-50;    Feb. 24, 1911)         B , H, HU, ICC,LC,NY, UI, UM, UP, 
From   address    before    Traftic  club   of    Phi  ladelphia,Feb  .18, 1911. 
•Also    in    the   Railway    library,  1910 :    273-82. 
Fish,    Stuyve^ant. 

Some  phases    of    the   American   railroad    problem. 
(Government, v.l:    7-l§;    Jul. 1907)  B,CtSL. 

The   valuation    of    railroads    as    basis    for  rates ,p ,17-18.   * 

Floy,    Henry, 

Value    for    rate-making.        New  York,    McGraw.    1916,      322  p,    8° 
B,LC,NY,NYMR.  16-10512 

Hambleton   &    company. 

Physical   valuation    of    railroads.         [Baltimore,    Apr.l,191l]        B. 
Circular   letter, 

Hi.nes  ,    Walkee  D. 

In   determining    the    legality   of    railroad    rates,    the    standard    of   a 
fair    return    on    the    value    of    the   property"    is    not  an  adequate    test 
either   for    courts    or   commissions. 
T^Q^n^'S    n]^^    of   Pittsburgh,    Proceedings,    8th  annual   dinner.    Mar. 18, 

Abstract    in    Railway   age   gazette , v .48 :    1129-30;    May    6.1910 

Jackman,    William    Jp.mes. 

Legal    features    of   .commerce    regulation,     Llinneafrolis ,    [l912]      3  94  p. 
8  B,LC,t;tL?L,UMinnc  12-20183 

"Establishing    rates    on   valuation   basis",    p, 189-201, 

James,    Chaies    C. 

Valuation    in    rate   making, 

(Traffic   world, V, 17:    403-05;    Feb, 19, 1916)        B,ICC. 

Paper   before    Railroad   men's    improvement   societv,    New  York. 
Feb. 10, 1916.  * 

Valuation   as    a    basis    for    rate-mal:  ing. 


(.rnco-eocoCiiU'T   bi-a^    eosO    i  -'.C-aoi^- ev ij:i''. 


3:1 ' -ji'H-stBT   10 


V..C -/rro 


S! ri  '  -Ib  'H  -C'  "/  Fj'X     "i  0  '*. 


>aluo.tI?h-18i    U.es    a.rd   purposo3-con t!) 

For    rate- making 

Johnson,    Lucius    E, 

Relation    of    value    of    railroads    to    rate -ov^k  ins «    ad<^  .      ^ 

transportation    cluh,    I)gc,2,1909,      [Rc^ro-oV?'    ^a^^n    ""'^    ^^^-^^o 

15-22109 

Journal   of    commsrce    [Editorial] 
Railroad    value    and    rat 33^ 

(Journal    of    commercs,    May    G,191l)  B,LC,MY, 

As    a   basis    for    rates, 

Jurgensen,    Dalbert   Frederick, 

Railroad    valuation.      Rep    reduction    coat  new  as    a   sole    ba^i.s    for 
rates.         St. Paul,    Septa3,1912.        Minneapolis,    1*^12.       13    p.    a'^ 
ASCE,B,NY,NYPS.  A12-.1440 

Read    Oct, 23, 1912,    at    second   meeti.ig    of  Mississippi   Valley 
states    conference    on    railroad   valuation    at   Oklahoma   City* 
Reprinted    in    Journal    of    the    engineering    soci eties , v,49 :    204-14; 

Dec^l912» 
Public    service    regulati  on,  v,l:    699-703;    Nov. 1912, 
under   title    "Wrong    basis    for   rates*      An   attack 
on    the  accuracy   and    fairness     of    the    reproduc- 
tion   theory!?'  B 
Abstract    in    Railway  and    engineering    revi  ev^r, v.52 :    1101-02* 

Nov.30,1912«        B, 
Railway    engineering  ,v^ 28:    254-55  ;  May    1913.        B. 
Further 'discussion   of    this    paper  by    the   author,    in    Journal   of 
the    engineering   so cieties , v, 51:    95-101;    Aug,1913, 
B    has    this    in   6    typewritten  pages, 

Morawetz,  Victor, 

The   power   of    Congress    to    regulate    railv;ay    rates.        Nev/  York,  [1905] 
22   p,    8°        B,HU,ICC, JC,LC,NY,  10-27464 

Original   cost   as    a   basis    for    rates,    p*5» 
Published    in   Harvard    law   review,  v*18:    572-87;    Jun*1905, 
CtSL,HU,LC,NY. 

New   Jersey,      Board    of    public    utility   commissioners. 
Valuations;    The   basis    for    rates* 

In  lis.  Fifth   annual    rep  or +  ,1914:    19-20.        B,  CU,  HU,  ICC  ,  JC,LC,NY, 

UC,UV/,Y. 

New  York    Evening   post. 

Absurd    valuation    theories. 

(Railway   age    gazette  ,v  ,54:    811;    Apr. 4, 1913) 

Noyes,    Walter    Chadwick, 

American    railroad    ratas  ,      Boston,    Little,Brovm    &    co.,1905,      277  p»8° 
B,BA,CloverL,CornU,CU,HU,IndSL,ICC, JC,LC,NY,UC,UI,UM,UP,UW,Y. 
CU   &  Y   have    1906    ed .  5-35605 

Valuation   for    rate   making,    p^^5-29. 

Railway  age    [Editorial] 

Shall   railway  profits   be    reduced? 
(Railway  age, V. 43 :    169;    Feb. 8, 1907) 

A   denial    that    the    value    of    railways    is    a  proper   basis    for 
rate    regulation.. 


I 


luation'-lO;    Uses   &  purposes-cont,) 


Ha i  I'.va  y  ago    i. ?^ ^'  '  "'  f ■  r.i ■ . . : .  j 

Tho   proposGU    railway    valuation   and    rat'3S« 
(Railway   age, v. 43:    268-69;    Mar,], 1907) 

An   argument   against  a   valuation    for   use    in    rate    regulation 

[,ilv/ay   age   [Editoml] 

President   Roosevelt^  s    railway  policy. 
(Railway   age, v. 43:    862-63;    Jun.9,1907) 

Contains    an  argument   again:=5t  valuation  as    a  basis    for   rate 
reg  ulati  on, 

ti  Iway  and    engine'ering   review/ [Editor  ial] 
The   cost   theory    of    rates, 
(Railway  and    engineering    review, v. 47:    554-55;    Jun,22,1907) 

Proposal    for   valuation    of    the    railways.         Questions    submitted    by 
Chicago    Record-herald    to    railroad  presidents,    with   comment   on 
the    replies. 
Comment:    Railway    age, v, 43:    1189-90;    Jun,21,1907, 

Ripley,    William  Z, 

Which   line   makes    the    rate? 
(Railway  age   gazette , v. 48 :    862-64;    Apr. 1,1910) 

Possibility    of    using   valuation  as    basis    of    rate    regulation    in 
the    case    of    comipeting    lines    of    unequal    value. 


i 


Schnacke,    F,    D. 

Physical    valuation    of    railways. 

(Santa  Fe    employoa   magazine,  v.  6:    Mar. 1912:    49-50)-        B,ICC,LC,NY. 

Reprinted    in   Train   dispatchers    bulletin,  v.  17 :    Jul. 1912:    13-14.    B 

Swayze,    Francis    J. 

The    regulation   of    railway   rates    under    the    fourteenth   amendment. 
(Quarterly    journal    of    economics ,v .26 :    339-424;    May   1912)         B,LC,NY. 
Reprinted    in   Ripley,    William  Z,      Railway  problems,      Boston, 
New  York,    Ginn  &    co.,[l913]        p. 716-44.  13-23193 

B,LC,OmahaPL,UCal. 

Tremain,    Henry    Edwin, 

Physical    valuation   of     railroads    not  an    essential    factor    in    rate- 
making. 
(Editorial    revi ew, v.3 :    758-63 ;    Aug. 1910)  B,NYPS. 

Wall  street  journal  [Editorial] 
Valuation  and  rate- making, 
(Wall   street   journal,    Octe8,1915,    p. 1, col. 2),        B,LC,NY. 

See    also    Haney,    Lewis    H.      D op  re" c ko. t  i  on.. 

J  am  es  ,    C  .    C  .  i'edaTiJ.    val  uat  ion. 


Valuation-20 ;    Usas    &   purposes-c ont.) 

For  Taxation 

Adams,    T.    S, 

Valuation    of    railway  property   for  purposes    of    taxation.       ^ 
(Journal    of   political   economy,  v. 23  :    1-16;    Jan. 1915)  ASCE,B,LC,NY* 

Reprinted    separately,    16   p^    ^'°        B» 

Paper  before  V/estern   economic    society,    Nov, 13, 1914. 
Abstract    in   Railway  age   gazette, v«57 ;    949;    Nov. 20, 1914. 

Baldwin,    W.   W.  '      ' 

Railroad    taxation. 
(Railway   wo  rid, v. 52:    757-60;    Sept. 4, 1908) 

"The    valuation  method   of    taxing    railroad    capitalization."... 
Extracts    from   remarks   before  Minnesota  academy   of    social   science. 

Breed,    G.    C. 

Assessing    railroads.' 

(Railv>/ay    review,  v. 21 :    475  ;Aug,27  ,  1881) 

"It    is    so    true   as    to    be    almost    axiomatic,     that   the   more   a 
railroad   costs    the    less    it    is    worth   for    railroad   purposes." 
Discussion   of    valiation    for    taxation  purposes. 

Clodo,    Walter   Baker. 

The    law   relating    to    the   assessment   and   valuation   «f    railways    and 
stations    for    rating   purposes.      London,    Eyre    &   Spo ttiswo ode,    1899. 
144  .p,    8°  B,LC,MIT.  10-34781 

Hansel,    Charles, 

Railroad    appraisal    and    taxation    in   New  Jersey. 

(Engineering   new3,v.&8:    334-36;    Aug. 22, 1912)  B, LC,NY^ASCE, NYPS . 

Repi*inted    separately,    [New  Yo  rk?1912] ,    under   title    "Valuation 
of    railroads    for   taxation".      6  p.    &^  14-9592 

B,LC. 

Hansel,    Charles,  • 

What   is    the   value    of    a    railroad   for    the   purposes    of    taxation? 
(Railroad    gazette, v, 33 :    271-72;    Apr,19,190l) 

Review  of  the  report  on  the  Michigan  appraisal  by  M.E.Cooley, 
and  discussion  of  the  basis  of  apportionment  of  the  values  of 
interstate    lines    to    the    states. 

K etc  hum,    N.    S. 

Valuation    of    railway    and    commercial  property    for   taxation. 
(Rail  my   age,    v. 44:    393;    Sept  .20, 1907) 

Suggesting   a  method    of   valuation   for    taxation. 

Newcom.b,    Harry  Turner. 

Physical    valuation.      Cost   as    a  basis    of    taxation. 

(London    Times,    American   railway  number,    1912:    31-35)  A13-694. 

B,FJL, JC,LC. 

French   edition,      B,JC.  A13-726 

Oregon.      Board    of    tax    commissioners. 

[The   value    of   a  public    service  property   depaa-ds    upon  purpose    for 

which  valuation    is    made3 
In    its    Third    biennial    report, 1915:    10.  B, 


% 


iluation-21;    Uses    &  purposes- cont.) 
For   taxation. 


|ehn,  Carl  C* 

Taxation  of  public  service  corporations, 

(National  fax  association,  Proceedings,  1st  annual  conference. 1908; 
p. 635-48)         b/ 

Principles  of  valuation. 


Tarbet,  William  L. 

The  assessment  of  railroads, 

(National  tax  association,  Proceedings  6th  annual  conference,  1913  ;. 
p, 499-506)  B 

Taylor,   W.   D. 

The   appraisement    of    the   physical    value    of   Wisconsin    railways    for    the 

purpose    of    taxation, 

(Engineering    record, v.51:    314-18;    Mar, 31, 1904)         ASCE ,B, PCV, LC ,NY. 

Valuation    of    railroad    propertyS  for    locgl  taxation, 
(Railroad   gazette  ,v, 29:    863;    Dec, 10, 1897) 

Decisions    on    valuation   of    railroads,    based    on    opposing   principles, 
cost   of    reproduction    and   earning    capacity. 

Valuation    of    railroads    for   taxation, 

(Railroad  gazette  ,  v, 20  :    505;    Aug. 3, 1888) 

Valuation    of    South   Carolina    roads    for   taxation, 
(Railway  age, .V, 44:    365;    Sept. 13 , 1907) 

Walters,    J,    Tudor. 

Valuation   for    rating   purposes, 

(Contemporary    revi ew, v,106 :    175-83;    Aug, 1914)         B, 

Wisconsin,      State   board    of    assessment, 

Argumaits    as    to    the    fair    taxable    value    of    the    railway  property    in 
Wisconsin    of    the    Chicago    &  northwestern    railway,    the    Chica'go,    Milwau- 
kee   &   St, Paul    railway  a  :-ii    the   Chicago,    Burlington   &    Quincy    railroad 
companies.         Submitted    by   Frank   P,Crandon, , ,and   others,      [Madison, J 
1904,         123    p,    4°  JC 

Wisconsin,      State   board    of   assessment. 

Arguments    as    to    the    true    value   of    the   general  property    in  Wisconsin, 

Jan, 1904,        By  Frank  P.Crandon,    Thomas    H, Brown,    Arthur   S.Dudley; 

W.W,Baldwin,    Thomas   A,Polleys»      [Madison,  1904]      148  p.    4°  B,3fC 

Hearing    of    the    representatives    of    the   various    railroad   companies 
before    the   State   Board    of    assessment,    in    the  matter    of    the   true 

value   of    the   general   property   of    the    state. 

Wisconsin,     Tax    commission. 

The    taxation    of    corporations. 

In   Its.  Third  biennial   report,    1907:    82-125.  B. 

Includes    the    valuation    of    railroads. 


^  *^  m 


m 


Valuation-22  ;U303    &   x.urpos^s-c  "^r.t,) 

For    taxation ♦ 

V.'isconsin*      Tax    commission* 

Valuation    <±cx\   aoo^ssinint    of    thj    propdrti-3S    of    all    railroads    in 
'i"iscon3in    for   the   y  -ur,    and   taxes    lovi  ;d    ther.3on. 
In    its   Biennial    rocorts.        I.'adison,    1907-  B. 


'nr ; 


*.'i3consin.      Tax    coinniiss  ion. 

Value   of    railroals;    How  to   value    railroads. 

in.  Us.  First   biennial    report*      2d.ed,    1900;    91-96,  B. 

"' isco  nsi  r. .      Tax    commission. 

Valuation   of    railways    in   I'.'isconsin, 

In    its    Second   biennial    r  ..po  rt,  19o3  :    183-96,  B, 

T'isconsin    railway    taxation    bill. 

(Railway   age, v. 35:    364;   l^ar.l3, 1903) 

Discussion   of    the   proposal    of  Wisconsin    to    base    taxation    of 
railroads    on    their  valuation,    and  of    the  methods    of    valuation 
by   stock    and   bond   prices    and    capitalized   net    earnings. 

See   also      Rate-making,    Robert    H,   Vihitten, 


^ 


•TT, 


<f.   p -vrposes^-ccr 


For   Regulation 
of 
Capitalization 

Gray,    John   H, 

Physical    valuation    essential    in    railroad    capitalization. 
(Journal    of    commerce,    May    24,1911)         B,LC,NY. 

Memorandum  addressed    to   W.E.S .Gr iswold,    secretary    of    the 
Railroad    securities    commission. 

Hines,    Walker   D. 

Statement. ..before    the   Railroad   securities    commission,    New  York, 
Dec. 22, 1910.        New  York, 1910?  50   p.    8°  11-13056 

B,ICC,LC,PCV,Y. 

Officig.1    valuation,    p. 33. 

Lovott,    Robert  Scott. 

Statement    ...   before    the    Railroad    securities  commission.      LAs 

rearranged    and    amplified]  Dec. 21, 1910.  New  York,    Burgoyne, 

[1910?]  36   p.    8°  B,JC,LC,Y,  11-7243 

Newcomb,    Harry    Turner. 

Value    and    capitalization    of   American    railways. 
(in   American  statistical    practice:    l.The    Interstate    commerce    commis- 
sion.     Yale    review, v.ll:    164-97;    Aug. 1902)  B,LC,NY,Y. 

Abstr^'c^t    in   Railroad   gazette,  v.  34:    671-72  ;  Aug. 29  ,  1902,    under 
title    "The    value    of    railroads    and    their    cap  i  talizatioii." 

Railway   and   engineering    review   [Editor ialj 

Hearings    of    the    Railroad    securities    commission. 
(Railway   and    engineering    review, v. 50:    1175-77;    Dec. 24, 1910) 
Valuation   as    basis    for   new  securities, 

Ripley,   William   Z. 

The    investor's    interest   in    railroad   valuation. 

(Journal   of    political    economy , v. 23 :    34-38;    Jan. 1915)         B,LC,NY. 
Reprinted    separately,   p. 34-38.      8°  B. 

Thompson,    Slason. 

Physical    valuations    anrd   capitalization    of    railways. 
(Railway   world, v. 54:     '1011-12;    Dec. 16, 1910)  B  ,  H,HTJ,  ICC  ,  LC,  NY, 

NYPS,PCV,UI,UM,UP. 

Trumbull,    Frank. 

Discussion    ..,   before    the    Texas   Welfare  com.miss  ion,-  Apr. 30, 1912, 
45   p.   8°          B. 

Frequent   revaluation    of    a    railroad  impradticable,    p. 18. 

Trumbull,    Frank. 

Statement...    before   the  Federal    Railroad  securities    commission... 
Dec. 22, 1910.         [New  York, 1910]         34   p.    8°.  11-28493 

B,ICC,LC,Y. 

Mode    of    valuation    of    the   physical    and   non-physical   value   of 

ra  i  Ir  0  ad  s  . 


t 

1^ 


*  # 


Valuation- 24  jUses    &   purp  oses-con  t,) 
Regulation    of    cap  i  tali  zat  icn. 


U.S.    Congress.    House.    Committee   on    interstate  and    foreign    commerce. 

Hearings    ,..    [May    12,1908]    on   H,R.6268,    to    limit    the    issue    of    stocks 
and    bonds*      Washington,    Government   printing   office, 1908,      13p,    8° 
LC  8-35431* 

Bill    to  prevent    overcapitalization   of    rail\nays, 

U,S,    Railroad    securities    commission. 

Report,,,      Washington,    Government  printing    office,    1911.         42   p,    8® 
{62nd   Congress, 2d    sess.    House   Doc. 256)         Dec. 11, 1911.  11-35949-50 

B,ICC,LC,RISL,Y. 
Abstract  under   title    "Report  of    the    Hadley   securities    commission" 
in   Railway   age   gazette, v,51:    1210-12;    Dac*15,1911, 
Editorial,    p. 1203-04, 

U.S.    Congress.   House.    Committee   on    interstate   and    foreign   commerce. 

Regulation   of    the    issuance    of   stocks    and    bonds    by    common    carriers. 
Hearings...    Feb. 9    to   Mar, 17, 1914.      Washing  ton , 1914,         250   p.    8° 
B,LC. 

Warren,    Bent  ley. 

Regulation    in   Massachusetts.        Discussion   of    the    report   of    the 
Railroad   securities    commission, 
(Aera,v.l:    672-77;    Mar, 1913)  B,UI. 

Williams,   William   Henry. 

Letter    to    the    Railroad    securities    commission    in    reply   to    their   re- 
quest for    information  and    opinions    upon    questions   pertaining    to    the 
issuance   of   stocks   and   bonds   of   American    railvmys,,.      New  ]fork, 
Jan, 18, 1911,      [New  York, 1911]         64   p .    8°      B , ICC, JC,LC,PF,Y^    11-11239 


{ 


} 


i 


,•?,>,  *  » 


l-atinn-25) 

METHODS    AND    BASES    OF   VALUATION 


Adams,    Henry   Carter, 

Testimony   [on   methods    of    appraisal] 

In.U,S,    Industrial    commission^      Report   on    transp  ortat  ion,  v.9   «f    the 
commission's    reports.   Washing  ton,  1901,   p, 373-87.        B,BPL,CU,HU, 
Uniformity    of    taxation;    Taxation   and  LC.Y, 

valuation    of    railroads    in  Michigan;  4-18094/6 

Valuation    of    railroad   property   by 
national   government, 

Crosby,    Oscar   T, 

The    Crosby   bill   on    rate    regulation.         The   author  suggests    a  method 
of    valuation    of    the   properties    of    public    service    carriers,    and    out- 
lines   a   suggested    scale   for   a   rate    of    return    for   new  and    old    capital, 
(Electric    railway    j  ournal,  v.40  :    94-96;    Jul. 20, 1912)    Comment, p  ,117  , 
ASCE,B,NYPS,PRT, 

Further    note.    Electric    railway  j  ournal  ,v  .40:    179;    Aug. 3, 1912. 

Eshleman,    Jo|inD.  M, 

What  determines    the    "fair   \alue "    of    a   public    utility  prope:^ty. 
(Case    and    comment, v, 21:    865-70;    Apr. 1915)  B. 

Gillette,    Halbe rt   P. 

Two    conflicting    theories    of   valuation.         Valuation  must  be    based    on 
market   value    or   on    the   amount   of    the    investment.      It    is    not  based    on 
a   combination   of    the    t^vo . 
(Railway  age    gazette , v. 54:    55-56;    Jan, 10, 1913) 

Goodrich,    E,    P. 

Varied   uses    of    valuation,      A   survey    of    the   bases;  upon   which  physical 
appraisal  may  be   employed    for    rate- irking,    taxing,    purchase,    and    the 
control    of    security    issues, 
(Annalist, V.7:    428,    459;    Apr. 3, 1916)         B,Ny, 

Hadley^,    Arthur   Twining, 

The    different  meanings    of    "cost". 

(Quarterly    journal    of    economics;,    v. 11:  .310-11;    Apr. 1897)       B,CU,LC,NY. 

Hadley,    Herbert   Spencer. 

Rarlroad    rate    regulation,         Jefferson   City,    Stephens    printing    co,, 
1907,  19   p.    8°  B,LC.  9-16283 

Address    before  meeting    of   Atto  me^/'S-general    of    United   States. 
St. Louis,    Sept  ,30,1907. 

"How    to    determine    the    value    of    railroad    property",    pl]14-15. 
Also    in   National    association    of   Attorneys-general,    Proceedings, 
1907:    17-42.  IndSL. 

Jackman,    William.   Jomes  . 

Modern    railway   and    steamship    lines.        Minneapolis,    [1912]      400   p,    8°  - 
B.LC^UI^inn.  12-14449 

Fair    valuation,    p. 6 3- 68. 

Jackman,    William   James. 

Transportation,    interstate    commerce,    foreign    trade,.,   Minneapolis, 
[1910]         413    p.    8°        B,CalSL,LC,UMinn.  10-21138, 

Fixing    value    of    railroads,    p. 195-211, 

Revised    ed.,1911.  LC.  11-24731, 


i 


HLua 1 1  on-  ^5  ; M  e  t h o d 


3    oc    DasGs-coiix.; 


Meyer,    Balthasar   H, 

Methods    of   valuation* 
^^       J[n.U,S.    Bureau    of    the   census.    Commercial   valuation    of    railway 
^b  o-^e rating   property   in    the   United    States:    1904,      (Bulletin   2l) 

■e  pa7-21,      ASCE,B,CU,ICC,LC,NYPS,PCV,Y.  ^-5920 

Meyer,    Balthasar   H, 

Methods    of    rai Iroad ' valuation, 

(Railway   otitic, v. 5:    268-69;    Jun.1906)  LC. 

Pomeroy,    L,    R, 

Locomotive   valuation    chart, 

(Railway    age   gazette  ,v, 60:    884;    Apr.21,1916) 

Railway    record    [Editorial] 

Railway  valuation    as    rate   making   basis    discussed, 
(Railway   record,  v. 4f':    2;    Jun,15,1912)  B,ICC. 

Railway  world    [Editorial] 

The   valuation   of   American    railways, 

(Railway    world, v.51:    410;    May    17,1907)  ASCE  ,B,  H,  HU,  ICC,LC,NY,^.U!RJ, 

Discusses    value    regarded   as    original   or   reproduction  cost  and 
as    capitalization   on   the  net   earnings    of    the    road, 

Ripley,    William   Z, 

Railroads,     finance    and    organization.  New  York,    Longmans  , Green,  1915 , 

638  p.    8°          ASCE,B,LC,NY,StLPL.  15-4849 

"Physical    valuation;    reasonable  rates",    p, 331-71, 

Tassin,     J,    S, 

Original    cost   to   date,    cost   of    reproduction  new,    and    cost   of    repro- 
duction  less    depreciation, 
(Railway  age   gazette ,v  ,59 :    1183;    Dec. 24, 1915) 

Thorne,    Clifford. 

Brief   and    argument   on   behalf    of    Iowa   Board    of    railroad   commissioners 
[and   others].,.    [l914]        249   p.    8°  B, 

Before    the    Interstate    commerce    commission,    Docket  no, 5860, 
(Five   per   cent    rate    case) 

Present   value    the    correct   basis    of    rates,    p, 135-54, 

U.S^    Interstate    commerce    commission. 

In  re  investigation  of  advance  in  rates  by  carriers  in  Official 
classification  territory.  Decided  Feb.  22, 1911,  Report  of  the 
commission.    No, 3400,         '62   p.    8°  B, 

Elements    of    value,    p,13-18. 
Abstract    in    Traffic    world, v, 7:    309-31;    Feb. 25, 1911)    .     B. 

Witt,    Carl   C, 

Answers    to   quest  ions. ,  .regarding    the   methods    used    in   valuing   railroad 
property.         Sep  1. 10, 1912,         8    typewritten    loaves,  B, 

Questions    of  National  association    of    raiiiiay  commissioners* 
Committee    on    valuation  and    taxation    of    railroads, 

Wright,    Carl  C. 

Western    rate    advance    case.      I&S   Docket   555.  Carriers*    abstract   of 

testimony   and   general    argument   aiid   brief.  Chic  ago,  [l915]      171  p,    8® 

Fair    v;^  In  ft  basis    of    return-    ■c_109.  B.  LC.Mac.«Pfl 


■( 


^ 


.»  • 


^ 


:y  ,|^  ML. 


a  J.uauio.r-2;' ;I;ie  thuas  &  basos'-con'' ^) 

pr^j?:  inal  Qos  t 

Colorado.   Railroad  commiss  io  nor,. 

Cost  Lof  railways  in  thu  staTe.la, 

la  Mil  J^'^irst  annual  report,  1835»  p.l2-14»     B  ,  Co  rnU,  CtSL,  H,  ICC, 

JC  ,  LC ,  F JL., MIT,  UC ,  UP  ,  U¥, 
"It  is  impossble  to  gather, », any  correct  information  of  the 
actual  cost  of  building  and  equipping  the  railroads  in  this 
statG«" 
See  also  Te.bie  V:  Cost  [of  road  and  equipment,  by  roads], p. 76, 

Bauer,    John  r,  ■ 

Valuation   of   public    service   properties.         Actual    cost   versus    cost 

of    r eprod'uction, 

(Political    science    quarte rly , v .30 :    254-76;    Jun.1915)       B.CU.LC.NY. 

Bemis ,    Edward   W, 

The    accounting    sid e    of    rate  making  * 

(National   association    of    rai Iway   commiss ioners , Proceedings ,    25th 
annual   convention,    OctU913:    309-27)  ASCE  ,  B  ,BPL,  CU,  CtSL.DCL, 

H,HU,ICC,Ind^L,JC,LC,NY,NebSL,PrU,PF,UC,Ul,UM,UP,UW,¥RHS,y. 
The    historical  metnod    of   valuation* 

Abstract    in   Public    sair/ice     regulati  on,  v  .2  :    587;    Nov. 1913, 

B.ICC.UI. 

Bemis,    Edward  W. 

Original    cost   as    the    chief   basis    for   fair  value, 

(utilities   magazine, v.l:    Jan.1916:    36-42;t  B,  ICC,LC  .NY  ,PCV,UP. 

Bettman,    Alfred. 

Constitutionality   of    historical    cost  method    of   public    utility 
valuation, 

(utilities   magazine, va*.    Jan.1916:    46-51)         B  ,  ICC  ,LC,  NY,-PCV,UP  . 
Address    before    Philadelphia   conference    on    valuation. 


Engineering   news    [Editorial] 

Concerning    the    railways    of    sixty  years    ago, 

(Engineering    news, v. 70:    314-15;    Aug, 14, 1913)         B,ICC,LC,NY, 

Comment   on   difficulty   of    ascertaining    costs    in   connection   with 

the   Federal   valuation. 

Engineering   news    [Editorial] 

Original    cost   vs  ,    replacement    in   railway    valuation, 

(Engineering   news, v,72:    990-91;    Nov  .12, 1914)         B, ICC, LC,NY,NYPS,PCV, 

Engineering  news    [Editorial] 

A   difficult    point   in    the    railway   valuation    law, 
(Engineering    news, v, 70:    829-30;    Oct. 23, 1913)         B,LC,Ny,NYPS . 
Difficulty   of    ascertaining    "original   costs." 


3»  *  Ifi 

Original   cost. 

Kayos,    Hammond   Vincent. 

Original    cost   versus    replacement    cost   as    a   basis    for    rata    regulation, 
(Quarterly    journal    of    sc onor ics , v.27 :    616-29;    Aug. 1913)      B,CU,LC,NY. 
Reprinted    in   Railway   age   gazette ,v, 55 :    450-52;    Sep t, 12, 1913 i 
See   also    his    Public    utilities,    their    cost   new  and    depreciation, 
New  York,    1913. 

Johnson,    Emory   R« 

.Railroad   valuation    and   public   policy.      Shall   pjufelic    utilities    be 
^appraised    at   present   value    or  at    actual    cost?  B      2    typewritten 

In   Boston  post,    JunaO,1915.  B.  leaves. 

Cantoft    [Ohio]    repository.    May   26,1915*         B^ 
San    Francisco    chronicle,    Jun.14,1915.         B, 
News    editorially   circulated    by  National    editorial   service. 

Fighting   shy   of   a   hard    job. 

(Railway    age    gazette  ,  v .59 :    725-26:    Oct. 22, 1915) 

Shall   valuation   be   based    on    original    cost    to    date,    or   cost   of 

reproduction   new? 

Whittonj    Robert   Harvey* 

Actual   cost.  ^ 

(Utilities    magazine, v.l:    Jan, 1916:    51-53)         B , ICC , LC,NY,PCV.UP , 
Address   before   Philadelphia   conference   on    valuation. 

Woodlock,    Thomas    F. 

Whose    railroads?      Rights    of    the   public   are    not    those    of    partnership 
and    the  police   power   does    not   confer  a   proprietary    interest    in 

earn  ings , 

(New  York    times   annalis t, v .1:    742-43;    Jun,30,1913)         B,PCV,LC,NY. 
Argument    against    original    cost    as    basis    of    valuation. 


i? 


i 


Valuation-29',  Methods  S:   bases  contj 


Cost  of  Rei:roduction 


Anderson,  George  W, 

How  to  get  rid  of  the  reproduction  cost  theory, 

(Utilities  magazine, va:  Ja.na916:  28-36)    B,  ICC,LC,  NY,PCV,UP. 

.lard,    F.    W» 

Some    essentials    of    appraisal   work.  ^      .«   „„  r.r.^r  tttj 

(Utilities'  magazine, va:    Jaha916:    179^81)  B  ,  ICC,  LC,Ny,PCV.UP. 

Address   before   Philadelphia    conference  on   valuation^ 
Cost    of    reproduction    thcor^u 

*ont,    A»   B.  . 

Fallacy    of    the    "reproduction"    cost   theory    in      determining    the    value 

of    property   of   public   utilities, 

(Utilities    magazine, v.l:    Jana916:    25-27)         B  ,  ICC,  LC,NY,PCV,UP, 

Eshleman,    John  M, 

A    criticism   of    the    reproduction   thr^ory  of    valuation* 
(Utilities   magazine, va.    Jan. 1916:    5-12)         B  ,  ICC,  LC  .NY.PCV^UP* 
Discussion   by   Halbert  P.Gillette,    p,22-2  5. 
Abstract    in   Engineering    record, v. 72t    625-26;    Nov. 20, 1915, 
ASCE,LC,NY, 

French,    H.    Findlay, 

Reproduction    value    vs.     fair  value, 

(Utilities   magazine,  v.l:rJana916:    12-17)         B  ,  ICC,  LC.NY.PCV,  UP. 

Jurgensen,    Delbert   Frederick, 

Wrong   basis     for    rates:    An    attack    on    the   accuracy    and    fairness    of    the 
reproduction   new    theory, 
■   (Public    service    regu  lat  i  o  n,  v,l?.    699-703;    Nov, 1912)         B,NYPS,UI. 

Paper  before    Mississippi    Valley   states    caaference   on    railroad 

valuation,    Oklahoma   City,    Oct. 23, 1912. 
Reprinted    in    Railway   and    engineer  rg    review,  v, 52:    1101'-02; 
Nov.30,1912, 

Knc?wles,    Morris. 

Relation    of    reproduction    cost    to    fair    value. 

(Utilities   magazine, v.l:    Jan. 1916;    17-2a)         B , ICC, LC ,NY,PCV,UP. 

Nebraska,      Board    of    transportation, 

Invea/tigation    of    the    local    freight    rates    in   Nebraska.      [Report   of 

secretaries*] 

In    its   Annual    report,  1891:    84-109;    also    Annual    report   1892:    94'»121, 
AmhC;,B,CornU,H,ICC,IndSL,JC,LC,MIT,NY,NebSL,PCV,PF,StLPL,UC,UI,UW, 
Cost    of    reproduction   new  adopted    as    basis    for    rates,    at  p. 97    and 
108  (Report   for    1891) 

Railway    world    [Editorial] 

Determining    a    reasonable    rate. 

(Railway  world,  V.  56:    344-45;    Apr.+19  ,  1912)  ASCE,B  ,  H,  HU,  KIC,LC,NY, 

UI^UM.UP. 
The  cost  of  reproduction  of  a  railroad,  the  basis  for 
reasonable    rates. 


^ 


uation-30 jMathods    &■  bases    cont*) 
Cost   of    rspr oduction 

Keed,    E»  W, 

I     The    theory   of    raproduction   applied    to    railway    rights    of   way  and   sta- 
tion  grounds, 
(Engineering-contracting, V. 40:,  267-69;    Sept,3,1913)         ASCE,B,LC»PCV. 
Letter   to   the   editor   ccnccrn  ing' this   article,    by   C»P. Howard, 
Engineering -contracting,  V, 40:    532;    Nov«.5,1913»        ASCE. 


^dlock,    Thomas    F» 

Testimony.      [Reproduction    rather  than   original   cost  as   t[asis    for 

valuation] 
In   U.S.    Industrial   commission.   Report   on    transportation.   Vol.9    of 
the   Commission's    reports.   Washington, 1901,        p. 458  4-18094/6 

B,BPL,CU,LC,Y, 


Sea   also:    Minnesota    rate    case,    W»    P*    Clough, 

Minnesota    rate    case,    Minnesota,   Attorney-general* 
Texas    appraisal,    E.P.Ripley4 


Tal 


.# 


aluation-31 ;M3thods   &   Bases    cent*) 

Commarc  ial   Value 

Chamberlain,    Lawrence, 

Railroad  bonds-    Valuation  and    the    capital   account. 

In    his   Principles    of   bond    investment,    New  York, 1911,    chap  ,22  ,p  ,280-91, 
B,LC.  12-204 

In   Moody's   magaz  ine  ,va7  :    397-400;    Aug. 1914,        B,  ICC,LC,UI,Y» 

Eaton,,   J,   Shirley, 

Valuation    of    railv/ay   property  by    railway    men. 

In  U,S,    Bureau    of    the    census.   Commercial   valuation    of    railway   opera- 
fc  ting   property    in    the  United    States,    Washington^ 1904:    53-61. 

i  Bulletin   21,      ASCE  ,B,  CtJ,  ICC,LC  ,NYPS  ,PCV,.Y.  9-5920, 

Morritt,    Albert  N. 

Federal   regulation    of    railway   rates. 
(Railway    age, v, 39:    561-63;    Apr. 7, 1905) 

Present  market   value    of    property   standard    of    rates,    p. 562. 

Mayers,    William   i  ♦ 

Rate    of    capitalization. 

In.  U,S,   Bureau   of    the    census.    Commercial    valuation   of    railway   opera- 
ting  property    in   the   United   States, 1904,      *  i22-75.         (Bui  Istm 
21)         ASCE,B,CU,ICC,LC,NYPS,PCV,Y,  ^-  9-5920, 

Snyder,    Carl, 

Methods    of    estimating   rail  my    \alue3. 

In   his   American    railways    as    investments.    New  Y'o  rki  1907 :    15^66- 

■^B7BPL,ClevePL,CU.CornU,ICC,JC.LC,MIT,NY,NYPS,UC,UM,UP,tJW,PCVi 

7'*'25023 

Staples,    C,   F,  ' 

Railroad    taxation   and    valuation, 

(National  association    of    railway    commissioners,    Proc  eedin  gs,  1909  , 
p, 375-82)  ASCE,AmhC,B,BPL,CU,DCL,H,HU,ICC,IndSL,JC,LC,LibCo. 

MassPS,NY,NebSL,0mahaPL,PF,POV,PrU,StLPL,UC,UI,UM,UNeb,UP,UW,¥/RHS,V4 

Discusses    gross    earnings    and    stock    and   bond   method    of    valuation, 

Wright,    Carl    C,  .    .      ^    ..v 

Western   passenger    fares.    I&S   docket  no»600.      Reply   brief    of    thct 
carriers,,,    Chicago ,  1915 .         82   p.    S'^  B, 

Before    the    Interstate    commerce    commission, 
"Value   of    carriers   properties"'    p, 48-55. 

In    the   absence    of    the    federal  valuation   booK   values    of    companies 
should  be    accepted. 

For   Sale    or   Purchase 

See   Whitten^s    Valuation   of    public    service    corporations  ,p.l. 
Floy^s   Valuation   of   public    utility  properties,    p. 6. 


,luation-32  jLlethods   &   bases    cont,) 

A-p  TD  0  rt  i  0  nm  3n  t    of   S  ys  tern   Valu  t;    to   States  > 

}yor,    Balthasar   H« 

Mothods    for    the   distribution    of    railway    values    among    the    states* 
In   U.S.    Bureau    of    the    census.    Commorcial    valuation    of    railway   opera- 
ting   property    in    the    United    States,  1904.       (Bulletin    21) 
pages   44-52.      ASCE,B , CU, ICC, LC, NYPS ,PCV, Y .  9-5920. 

iBrien,    Thomas    D, 

Apportionment   between    state    and    interstate    traffic    of    rai'l^way 
property    devoted    to    the    public   service, 

In_  ^^ational    association    of    railv/ay    commissioners,    Proceed  ings ,  1909, 
p. 2 99-321.        AmhC,ASCE,B,BPL,CU,DCL,H,HU,IndSL,ICC,JC,LibCO, 
MasaPS,NebSL,NY,OmahaPL,PF,PCV,PrU;'»rfcLPL,UC,UI,UM,UNeb,UP,UW, 
Address    with   discuussion   of    valuation,  WRHS,y. 

(iOmpson,    A,    I^ 

Assignment    of    equipment  valuation  by  states^ 
(Railway  age   gazette, V. 55:    21-23;    Jul. 4, 1913) 

B   has    also    original   mass      8    typewritten    leaves,    f^ 
Abstract    in    Engineering- contract ing , v  .39 :    724-26;    Jun.25,1913, 
ASCE,B,LC,NY, 

Thompson,    Slason, 

Division    of   property   valuation   between   freight   and    passenger  busi- 
ness,   state   and    interstate, 
ln_  the    Railway    library,  191C.      p*63~67,        APS  ,  ASCE,B  ,Bos  tU,  CU, 

ClarkU,CtSL,DCL,FJL,Gros,Hh,ICC,  JC,JHU,LC,McGU,NKSL,PCV,Rda', 
StLPL,SU,UC,UCal,UP,UT,UW,VaSL,WRI!£,Y. 

S je  also:  Minnesota  rate  cases» 


f 


t 


M Ltl21.^Si^.iS.  ^Q-'te    Cases 

U,    S.    Circuit    court.    District   of   Minnesota,    Third    division    (in   equity) 
David    G  ^Sbepard,  coniplai  riant,  vs  «NortI--?rn  Pacific    railway   company, 
G  e  0  rg  e    T . o  j  .mp  s  or: ,  -  «  .d  e  f  (^  nd  ants,      PJm nu*.   B  ,K  enn.e  a y  ^  e t   a  1 . ,  c  ornp  la  i  nan  ts  , 
vs«Great   Ilorthein    i'ailv.^ay    c  ompai-.y  ,G  serge    T  »S  imps  on  ,,*  .defendants  • 
Hen  r  y  A .  J  am  e  3  ,  c  omp  la  i  na  n  b ,  vd  ,  G  r  0  a  t   V<  ■;  !•  the  rn    r  a  i  Iway   c  omp  any ,  G  e  0  rg  e 
T.Simpson,  .  ^  .dofendants,       (Consoi  ida -.ed)  ,,        William   Shillaber,  com- 
plainant,  vs  ^Minneczpol  is    S:   St., Louis    :.'ailroad    company ,  George    T, Simpson, 
,.  .defendants  „        n„p,,Ll01C]         •     !«.6i  p.      foid«tables,      4°  B, 

Masxer^s    r  e;p  c  rt    in    xhe  Minnesota   rate    cases,      Charles    E.Otis, 
sp  eci  a'l  nias  tor, 

■ Another    editi->n,    filed    by   Hale    Holden,    .Tared    How,    Pierce   Butler, 

and   ¥/illiam   D.Mitchell,    sclicitivrs    for    respondents ,    in    the 
United    States    supi'erae    court,    October    term,  191,.         233   p*    8        LC 
Also   printed    in    the   Transcript    of    record:    George    T, Simpson   et   al, 
vs. Emma   B.Kennedy,,,.   U,S. Supreme    court,  1911-,      No. 600.        Vol.1: 
p. 139-239.  B 

"Valuations    of   property   devoted    to    public    servi  c6*  ,p  .173-94. 
"Depreciation",    p»194-96* 
Abstract    in   Railway   lib rary, 1910 :    31-92,        APS, ASGE, B, BostU, GU, 
ClarkU,CtSL,DCL,FJL,Gros,Hh, ICC , J C, JHU, LC,McGU,NHSL,PCV, Rds  , 
S  tLPL , SU , UC , UCal , UP , UT, UW, VaSL , WRHS , Y . 

In   U.S. Circuit   court.    District   of   Minnesota,    Third   division. 

Brief    for    the   railway    ccmpanies    [in    the   Minnesota    rate    case]      By 
Charles   W.Bunn,        n,p.,n,d,      93    p,      map.plates,      8°        B, 

U,   S,    Circuit    court.      District    of    Minnesota,      Third   division. 

David   C.Shepard   vs .Northern   Pacific    railway   company    et   al,,    and 
three    other   cases.      Opinion   by   the    Hon  ,  Walter   H.Sanborn,    circuit 
judge,    April   8,1911,         St, Paul,    [l91l]         51   p.      12«»        B. 
Cited:    184   Fed, 765. 

Printed    in   Traffic    world, v. 7:    646-68;    Apr, 15, 1911.      ASCE,B,ICC, 
Comment    in   RailMvay   age    gazette  ,v  ,50  :    891-92;    Apr. 14, 1911, 

In  U.S, Supreme    court,    October    term,  1911, 

Brief    for    appellants,      George    T, Simpson,   Minnesota   attorney   general, 
n, p. ,[1910?]  480,xxi  p.    S^        E, 

Com.ment    in   St, Paul  press,    Jan, 18, 1912,        B, 
Appellees'    brief.      Hale   Holden,   Pierce   Butler,     Jared    How,    William   D, 
.     Mitchell,    solicitors,      n.p,,[l910?]  927  p,      fold  .tables.    8°     B. 

Brief    on   behalf    of    appellees,      Charles  .W.Bunn,        n.p.,[l910?] 

143   p,      fold,diagr3.      8°  B, 

Brief    in   behalf    of    the   Northern  Pacific    railway    company   and    thp 
Great   Northern    railway    com;pany,    defendants    in    the    court  below, 
respondents    here,        W.P.Clough.      [New  York, 1912?]         58  p.    8°        B, 
"A   short   r«rview   of    the    facts    and    evidence   up^'on    the    subjects    of 
the  property    rights    of   the    railroads    and    their    impairment  by 
the    state's    action.      Having    especial   reference    to  Northern 
Pacific    and    Gre  at  northern   railroads." 
"Cost   of    reproduction    the   most    correct  measure    of    value", p,8. 
Brief    filed    in   behalf    of    the    states    of   South  Dakota .Nebraska,  Ifewa , 
Kansas, Alabama    and    Oklahoma,      Amici    curiae,,.    [By    the   attorneys 
general]        [l912?]         158  p,    8°  LC, 


#^ 


1 


I 


t 


Valuation-34;    Methods   &   bases-cont.) 
Minnesota    rate   case-cont») 

U.   S,   Supreme    court,    Octobeii  teim,1911. 

Brief    of    Judson   Harmon,    Herbert  S.Hadley,    Charles   K.Aldrich,    amici 

curiae.      Columbus , Ohio, [l912]        31  p.  8°  B, 

Brief   amicus    curia©:.        Edmund   S.Durment.        [l912?]        36  p.    8®       B. 
Brief    and   argment  on   behalf    of    the   Nebraska   state    railway   commission, 
[and    railroad   commissions    of    lo  wa, Kansas  , South  Dakota, North  Dakota, 
Oklahoma, Missouri    and   Texas]   as    amici    curiae,      [By]    Clifford 
Thorne,    H.T.Clarke, j r. ,    Geo.A .Henshaw,    John  Marshall,    Royal   C 
Johnson,    F, W.Dougherty,    Grant  G.Martin,    U.G.Powell,    J.H.Henderson, 
Dwight  N.Lewis,    William  D.Williams,   W.H.Stutsman,    H.R.Oglesby,    of 
counsel.  n,p.,[l912]        xic,389   p.      8®  B. 

U,   S,   Supreme    court. 

George  T. Simpson, et  al.,appellants  ,  vs  .David   C.Shepard.        George    T, 
Simpson    et   al.  ,appelants,  vs  ,   Emma  B.Kennedy   et   al  .        George   T.Simpson' 
et  al,,appellan  ts,  vs  ,  William  Shillaber.        Appeals    from   the   Circuit 
court  of    the   United  States    for    the   District    of   Minnesota*.        June   9, 
1913.        [Washington, 1913]        71   p.    Q^  B. 

Decision   of    Justice   Hughes. 
Printed   as    Senate  doc. 54;    63d    Cong. ,1st   sess.      56  p.   8°        B,LC, 

PCV.NYPS  13-3  5  500 

Printed    in   Traffic    world, v. 11:    1260-86;    Jun,14,1913.      ASCE,B,ICC. 

"  "  Public    service   reg  ulation,  v.2 :    282-306;    Jun.1913..    B. 

Abstracts    and   comments: 

Electric    railway  j ournal, v. 41:1049, 1064, 1101 ;Jun. 14, 21, 1913 .   B. 
Railway  age   gazette, v. 54: 1248,- 1537-41, 1595  ;Jun. 11, 20, 27, 1913  ; 

v.55:89;Jul-18,1913. 
Engineering    and    contracting, v»40:29, 58 ;Jul.9 , 16, 1913.        ASCE. 

v.40tl44^50;Aug. 6^1913^        ASCE,B, 

lc,nYpS,pcv. 

Engineering   news , v. 69 i 1338-39 ; Jun. 26 , 1913 .      B,LC,NY. 
Journal    of    .commerce,  Jun«13  ,  1913  :   p*4,col.l«      B,LC,NY,PCV, 
New  York    times    annalis t,v.l:    679;    Jun.16,1913,      B,LC,NY. 

Transcripts    of    records    in  the   U.   S.   Supreme   court. 

George  T.Simpson   et   al, , appellants, vs •  David   C.Shepard.     Appeal    from 
the    Circuit   court    of    the   United   States    for  the   District   of   Minnesotct 
Filed  May    15,1911.        10  v.      8°  No. 599.  B. 

Documents    in    lower   court   reprinted    in    Ist    volume,     Master*s 
report,    p. 180, 

George   T.Simpson  et  al., appellants, vs .Emma   B.Kennedy   et  al.     Appeal 
from    the   Circuit  court   of    the   United   States    for   the  District   of 
Minnesota.        Filed  May    15,1911,        No. 600.        6   vols.  8<*       B. 
Documents    in   lower  court    reprinted    in   volume   1.     Master's 
report, p .139  « 
George   T.Simpson    et   al. ,V3  .William  Shillaber    et  al...   Appeal   from   th© 
Circuit   court    of    the  United   States    for    the   District   of  Minnesota,, 
Filed  May    15,1911.        No. 601.        6   vols.      S^  LC. 


* 


i^ 


j.  -  r 


^ 


Valuation-35 ;   Methods   &   bases-cont.) 

Miss  ouri   Rate    Case  « 

Missouri*      Attorney   general. 

...Appeals    and    cross- appeals    from  thu   United    State3    Circuit   cour't   for 
the    v/estorn    district   of   Missouri,         Brief    for   appellants*,.   Wlliott  W, 


448   p.    8^        E. 


Major,    attorney  general,,.    Jefferson   City,[l913] 
In   U,    S,    Supreme    court,    October    term,19ir» 

Contains  valuations    of    the    various    railroads    in   Missouri. 

U.    5.    Supreme    court. 

•  •.John  A.   Knott   et  al.»    railroad    and   warehouse  commissioners,    at   al,, 
appellants,    vs.    Chicago,    Burlington    &.   Quincy   R.R.co.Cand    other   cases] 
Appeals   and   cross    appeals   from   the   Ci'rcuit   co.urt   of    the   U.S. for   the 
western  district    of   lUssouri*      [l913]         14,3,[l]    p.      October    term, 1912 
Opinions    of    Justice   Hughes    in  Missouri    rate   cases^        B, 

U,    S,    Supreme    court, 

*..John  A.Knott, et   al .,»  .vs  , Chicago  ,Burli  ngton   &   Quincy   railroad    com- 
pany,,.   1909*        Appeals    from  the   Circuit   court   of    the   United   States 
for   the    western    district    of   Missouri,      [l910]  5    vols,    8°        B. 

Transcript    of    record,    October    tenn,1910,        Missouri    rate   cases, 
nos.    326,    334. 


Spokane    Rate   Case 

Northern   Pacific    railway    company. 

City  of  Spokane  et  al .  ,V3  .Northern  Pacific  railvay  company  et  al,, 
no*819.  Brief  for  Northern  Pacific  railway  company,  Charles  W. 
Bunn,    Charles   Donnelly,      [l9a7?]         75  p.    4^  B. 

Financial    history   of   No  rther  n  Pac  if  ic    and    cost    of    reproduction, 
p, 15-23;    Valuation,    p, 23-29, 

Spokane. (City)      Before   the    Interstate    commerce   commission.        City  of    Spo- 
kane,   Spokane    Chamber    of    commerce,    Spokane    jobbers''    association,    and 
the    county   of    Spokane,    petitioners    and    complainants , vs. Northern   Paci- 
fic   railway   c  orapany, Great   Northern    railway   company   [etc  *],.  .defendants. 
Reply  brief    of    petitioners-  and    complainants,    H.M,Stephens  , attorney,  , , 
Spokane,    [l907?]  69   p.    8°  B,LC.  8-19434. 

•Value   as    a  basis    of    rates, 

iokane, (City)  City   of    Spokane    et   al,v, Northern   Pacific    railway  et  al. 

Brief    for    complainants.      Brooks   Adams  , of    counsel,,,  Boston,    A»C.Get- 
chell   &    son, law  print  ers,  1907.         127  p,  ^^  I  ,C,C,  ,no  ,819,      B,LC, 

"Valuat   as    a   basis    of    rates,    p,93.  8-19432. 

),    Interstate    commerce    commission. 

City   of    Spokane    et   al. v. Northern    Pacific,      [Opinion]    Decided   Feb. 9, 1909 
IjQ.  Us    Rapo  rts.v.lS:    376,  E,ICC,LC,NY, 

Methods    of    land    valuation*  See   also,    p,401   &   403, 

Comment   by   Brooks   Adams    ,i_n    his    Railways    as    public    agents,    Boston, 
1910:    2,3,48-50.      B,BA, CtSL, ICC, JC,LC, StLPL,y.  10-28790, 

Comment    in  Engineering  con  tract ing, v.31 :217 ;Mar,24, 1909. 

ASCE.PCV, 


/%-• 


^ 


Valuation-36, 


# 


ITEMS    TO   BE    VALUED 


Adams,    Henry  Carter, 

Henry   C,   Adams    on    railvi'ay    valuation, 

(Railway   world, v. 51:    467;    Jun.7,1907)         ASCE»B, H, HU, ICC,LC,NY,UP. 
A   brief    analysis    of    the  "Clemen  1 3   of    valuation. 

Engineering  magazine   [Editorial] 

What  makes    value?         [Factors    in   physical   valuation] 
(:Engineering  magazine  ,  v. 45  i    568*70;    Jul. 1913)  B,LC,Ny. 

Holliday,    Alex   R. 

Economic   phases    of   valuation   engineering, 
(industrial    engineering   society,    1915) 
Tangible    and    intangible    values. 

James,    Charles    C. 

Valuation    of    public    utilities    fior    rate-making  purposes. 
(Journal    of    accountancy  ,  v. 20  1    173-85;    Sept. 1915)         B,LC,NY. 

Abstract    in   Railway  age   gazette, v  .60 :    167-68J    Jan. 28, 1916. 
Items    to    be    valued* 

Jurgensen,    Delbert  F. 

Misapplication    of    interest  j    contingencies   and    engineeriing   items    for 
valuing    railroads    by   cost   of    replacement  method. 

(Association    of    engineering    so c iet ies, Journal, v.51:    95-101iAug.l913) 
ASCE,B,NY,NYPS. 
Another   article    in   same, v. 51:    237;    Oct. 1913. 

Polakov,    Walter  N. 

Correct   valuation    of    operating   and  ■  managerial  methods. 
(utilities    magaz  ine,  v  .1:    Jaii.    1916:    190)         B,  ICC,LC  ,NY,PCV,UP. 
Address   before   Philadelphia   conference    on   valuation. 

Powell,    E.   E. 

In    defensei  of    the    railways.      [Valuation]        [items    to    be    valued] 
(Outlook, V. 105:    48-49;    Sept. 5, 1913)         B,LC,NY. 


Tangible    Items 

Burch,    Edward   P. 

Fair   value    in   practice. 

(utilities    magaz ine, v. 1 :    Jan.1916:    54)         B, ICC, LC ,NY,PCV,UP, 
Address    before  Philadelphia    conference    on    valuation. 

Cochrane,    Charles    Henry. 

Cost    of    railroad    building. 

(Van   Norden's    magaz ine, v. 2:    65-70;    Aug  .1907)         B,LC,NY,NYPS . 


#. 


Valuation-37 ;    Items    to   be    valued-cont.) 

Tangible. 
Physical   proT:ertv» 
Brinkley,    M,    H^ 

Estimating    grading   quantities    on   revaluation. 
(Engineering,  news, V. 71:    191;    Jan. 22, 1914)         B,LC,NY. 

In  Engineering   and   contracti ng, v.41:    617-20;    May  27,1914. 

ASCE,LC,NY. 

Gaines,    Merrill  W. 

The   value   and    economic   effect   of    railroad   improvements. 
(Engineering    magaz  ine  ,  v,33  :    849-58;    Sept. 1907)  BjLC.NY. 

Physical    items. 

Railway   and    engineering    revBW  [Editorial] 
Roadbed   valuation, 
(Railway    and    engineering   review, v. 53:    631;    Jun,28,1913) 

Rifenberick,    Robert   B. 

Something    along    the   line    of   physical    and    intangible    valuation   as 

covered    by    recent   legislation. 

(Electric    trac tion, v.9 :    405-09;    Jul, 1913)         ASCE,B,NY,PRT, 

Traffic    world   [Editorial] 
Valuing   a    roadbed. 
(Traffic    world, v. 12:    1-2;    Jul. 5, 1913)  B,ICC,JC. 

Yates,    R. 

ValuaSon    of    railway  properties, 

(Railroad    age   gazette, v, 47 :    974-78;    Nov, 19, 1909) 

A    technical   consideration    of    items    of  physical  property, 
especially   with    respect    to    value    in    depreciated    conditions, 

Unit  -prices 
i^chatz,    R,   V, 

The   determination    of    unit  prices    on   material    for  purposes    of    valua- 
tion   of    plant. 
(Engineering    and    contracting  , v. 41 :    562-64;    May  13,1914)         ASCE, 

•laesar,    M,  G. 

The   problem   of    unit  prices    in    valuation, 

(utilities   magazine, v.l:    Jan. 1916:    161-65)         B , ICC,LC ,NY,  PCV, UP. 
Address   before    the   Philadelphia   conference   on   valuation. 

Unit   costs    of    railroad    building. 

(Railroad    gazette, v. 41:    203-06,    372,    438,    462-67;    Sep t. 7, Oct. 26, 
Nov. 16, 23, 1906) 

Unit   costs    of    railroad    bLjilding. 

(Railroad   age   gazette, v. 45:    764-66,    846-47,    991,    1387;    Aug. 21, 
Sept. 4, 25,    Nov. 20, 1908) 


^  '1-t^»  f 


^ 


« 


• 


Valuation-38  ;    I  isms    to   b3   valu  ed-con  t.) 
B:  Tangible 

Overhead   Expenses , 
Abendroth,    Harry   G. 

Overhead    charges    in    valuation.      An    analysis   and    description   of    the 
overhead    charges    in    valuation,    based    upon    the    classification    of    over- 
head   charges    of    the   Accountants'    association. 

(Electric    railway    j  ournal,  v.43  :    1434-37;    Jun.27,1914)      A.SCE,B,PRT. 
Also    in   Aera,v.3:    354-64;   Nov.x914.        B,UI. 

Abstract    of   paper   read    at    meeting  of    American    electric    company 
section    of   Milwaukee   electric    railv/ay    and   light    company, 
Milwaukee,     Jun.11,1914. 

Actual   railroad    contingencies   and    what  they   cost. 

(Engineering    record, v. 71:    774;    Jun.19,1915)         ASCE,LC,NY. 

Cooley,    Mortimer  E. 

Overhead    charges, 

(American   electric    railway   association,    Proceedings,    Accountanta 
association, 1911:    169-97)  B,PRT, 

Abstract    in   Electric    railmy    j  ournal ,  v.38  :    877-79;    Oct. 14, 1911, 

ASCE,PRT. 
Elements    of    value    of   non-physical   nature    which   are    properly 
included    in    the  appraisal    of    a  public    utility  property, 

Hurd,    E.    C^. 

Treatment   and   allocation   of   the    item.f-oi^  general    expenditures    and 
contingencies.      By  Nebraska,      Presented   at   state  conference    of 
valuation    engineers,    Des   Moines,    Jun,6,1913,         5    typewritten   leaves, 

B, 
In  Public    service    regulation,  v. 2  :    401;    Aug. 1913,        ASCE,B,  LC,NY. 

Kansas, 

Overhead    charges    with  particular   reference    to    some   recent    experience. 
Presented    at   state    conference    of    valuation    engineers,    Des   Moines, 
,  Jun,6,1913,         8    typewritten  leaves,         2    tables,  B, 

Submitted   by   Carl    C.Witt, 

Tingley,    Richard    Hoadley. 

Overhead    charges    in    valuation. 
^m        (Railway   age   gazette, v, 58:    1247-48 ;    Jun, 11, 1915) 

Difficulxies    in 
over   what 


valuing   property    of    railroads.      Puzzling    questions    arising 
hould    be    clmrged   up,    particularly    in    terminal    facilities. 


(Wall    street    journal,    Nov.  18, 1911)  B,LC,NY, 

Railway   age  gazette    [Editorial] 

[Difficulties    of    valuing    the    South   Station,    Boston.] 
(Railway   age   gazette,  v. 48  :    12?43  ;    May    20,1910)  .  . 

Van   Auken,    Claude    L, 

Making    a   physical   valuation    of    large    terminals.      Important  and 
practical  points   which    facilitate    the    carrying    on    of    this    work    in 
the    field   and    office, 
(Railway   age   gazette ,v, 59 :    127-29;    Jul. 16, 1915) 


^'^ 


m 


« 


.  -i-\Ici  i,  J.  Jjil"'   t^   Z/    ^         X  \,  JiiiO 


va  lued-  cont  ♦) 

In  tan  gib  le,    1 1  ems 


Adams,    Henry   Carter, 

Tendencies    in    railway    ta.xation, 

(American    economic    association,    Pub li cat  ions  ,3d   ser , , v.6, no  .2 :    51-60; 
May    1905)  B,LC,NY. 

Paper   before    IVtp  annual   meeting    of    American   economic   associa- 
tion  December   1904, 
Discusses    the  various   aspects    of    intangible   vali®3« 
Also    in  American   political  science   association.    Proceedings, 

1904, v.l:    224-49*  PrU. 

Also     in   Reinsch,    Paul   S,,    ed.         Readings    on  American   state 
government,       [Mew  Yoric,191l3         p»318-25» 

Adams,    Henry    Carter. 

Valuation   of    the   non-physical    element  in    railways  i 
(Michigan  political   science   association,   Publi  cat  i  ons  ,  v,4,no -4: 
73*76;    Jun.1901) 

Engineering    contracting    [Editorial] 

A   method    of   appraising    non-physical    ra  ilv/ay    values, 
(Engineering    contrac  t  ing  ,  v.34:    517;    Dec«14,191G)         ASCE, 

Comments  on  paper  by  Henry  Earle  Riggs  on  valuation  of  public 
utilities  and  on  the  method  employed  by  Prof.  Henry  C,  Adams 
in    valuation    of    railroeds. 

Railway  age    [Editorial] 

Progress    of    valuation    of    railways, 
(Railway    age, v. 45:    103-04;    Jan. 24, 1908) 

"Valuation   should    be   based    on   franchises,    good   will   and 
earnings    as    well   as   physical  property" 

Railway  age  gazette  [Editorial] 

Some    disputed   points    in    railv/ay   valuation,      4.- Intangible    values. 
(Railway   age    gazette, v, 54 :    1208-09;    Jun.5,1913) 

Ra  ilv>?ay    age   gazette   [Editorial] 

An    unseen   factor    in    railway   valuation. 
(Railway    age    gazette ,  v. SOT:    821-22;    Apr.7,191l) 

A   discussion    of    the   shrinkage    of   value    by    reorganization 
fo  reel  0  3  ures , 

Savaga,    Man  ford. 

Is   physical   plant   valuation  a    fair   basis    for    ra -tes? 
(Public    service, V. 14:    214;    Jun.1913)  B. 

ihaad,    George   C. 

Intangible   \'-alues    and    their    relation    to    the    valuation    of    public 
utilities. 

(Electrical    review  and   western    elec  trie  ian,  v,64:    26-27;    Jan. 3, 1914) 

ASCE. 


w. 


ji^uation-*40  J    Items    "to    be   valu  ed-cont.)^  ^  * 

H|:  Intangible. 

Franc  his  es  . 
Baldwin,    Honry   doForrest, 

Determining    franchise   values. 

(Utilities    rr]e.gasine,v.l:    JanJ.916:    67-71)         B ,  ICC.LC,NY,PCV,UP. 
Address   before  P.iila'iv-J.phis    conference    on   valuation, 

Bettman,    Alfred, 

Theo  ry    of    f  ran ch  is  e    va  1>;  es  ., 

(utilities    raagazine.-.l;.    Jan. 1916:    74-76)         B  ,  ICC,LC,NY,PCV,UP, 
Address    before   Philadelphia    conference   on   valuation. 

Electrical   review   and    western   electrician   [SditorialJ 
Rate    regulation    and    fra^nchise  values, 

(Electrical  review  and    v.'estern    elec  tri  c  ian,  v.55  :    1162-63;    Dec.19,1914} 
B  Value    of    franchises    in    rate   regulation   cases. 

McLain,    Chester   A, 

Some    distinctions    between    the   legal   and  administrative   phases    of 
franchise    valuation. 

(utilities    magazine, v.l:    Jan, 1916:    72-74)         B,  ICC.LC,  NY»PCV,UP, 
Address    before   Philadelphia   conference    on   valuation. 

Floy,    Henry. 

The    engineer's    activity    in   public    affairs.        Public    utility   commis- 
sions   and   franchise    valuation, 

(American   institute    of    electrical    engineers,    Transactions, 
V.27:    335-53  5    Apr, 1908) 

Needham,      Charles  W, 
Franchises, 
(Columbia   law   review, v. 15:    97-105;    Feb, 1915)         B,CU,LC,NY. 

Address   before    the    Union   county   bar  association,    Elizabeth, N, J ., 
Fab, 19, 1915. 

Norton,    William   H. 

Franchise   values.  '  , 

(Electrical   review  and    wes tern   electrician, v. 65 : 1080-82 ;Dec. 19, 1914)  B, 

Railroad    gazette    [E,ditorial3 

The    franchise    in    capitalization, 

(Railroad    gazette , v, 37 :    269-70;    Aug, 26, 1914) 

Discussion   of    bill  presented    to    l^assachus  etts   Legislature 
allowing   a    new   corporation    to    capitalize    on   a   basis    of 
market,  value    of    absorbed    companies    and    to    capitalize    the 
f ran  chis  es  , 

Wherry,    William  M, 

Franchise    values, 

(American   electric    railway   as  so  ciat  ion, Proceed  ings,  1913  :  124-3  5)    AS'CE 
Abstracts    in   Aera,v.2:464-74;Dec. 1913.        B,UI, 

E  Electric    railway  j  ou  rnal,  v.42  :781-82  ;0ct,15, 1913  , 

Electric    traction, v, 9 :597-98; Oct. 1913»        B,PRT. 

Wilcox,    Delow  F.  '  ■ 

Principles    as    to    franchise   values. 

(Utilities    magazine, v,l:Jan. 1916:    59-67)         B  ,  ICC,LC,NY,PCV,UP  . 
Address    before   Philadelphia    conference   on    valuation. 


0 


f 


?\ 


9  i  « 

Valuation-4rl;    Items    to    be    valu  ed-cont,) 

Intangible 

Franchises ( c o  nt • ) 
Wilgus,    H.    L.  ' 

Valuing   property    of    franchises    of    public    service    corporations    for 

fixing   rates, 

(Michigan   law    review,  V47".    412-17;    Mar. 1909)  LC,UM. 

See    also:    General    discussion,    Douglass   D.Storey. 

G  0  od  -  v;  i  11 

For  discussions  of  the  element  of  good  will  see  the  following: 
Whitten's  Valuation  of  public  service  corpo  rat  ions  ,p  .554. 
H.R.Riggs'    Valuation    of   public    service    corporati on  property, 

In   the   Proceedings    of    the   American    society    of    civil 

engineers , Nov, 1910 :    1359. 
Consolidated   gas    co.v^New  York,    157   Fed,849 ;Dec .20, 1907 . 

Judge   Hough's    opinion,    p,872. 
Shepard   v.Northern   Pacific    [Minnesota    rate   case]      Ma3ter*s 

report, [Otis],    Sept .21, 1910,    p. 58.  Quotation    from 

Judge   Hook. 

Go  ing;   value   and^  Cost   of    development. 
Alvord,    John  Watson. 

Notes    on  going    value   and    method    for    its    computation.      Ln. p., 1909? J 
p»[l84]-279.        diagrs.      8°  B.  A13-2383. 

Paper  before   Milwaukee    convention    of    American   waterworks 

association,    Jun,1909.        Also   discussion   by  Prof  .Mead... 
Abstract    in   Engineering    contracting , v. 32 :    95-101;    Aug. 4, 1909.   B. 

Bauer,    John. 

Going    value    in    connection   with  a   physical  appraisal    in   a    rate    case. 
(Political    sciencB   quarterly,  v. 30:    463-75;    Sept. 1915)         B,LC,NY, 

Bryan,    William    H. 

Going    value   as   an    element    in    the   appraisal    of   public    utility  proper- 
ties. 

(Association    of    engineering    so ci eti es, Journal, v.43 :147-58 ;    Oct. 1909) 
B  Read    before   Engineers'    club    of   S t. Louis , Oc t. 20 , 1909. 

Ab-stract    in   Engineering    con  tra|c ting, v.32  :    549-51;    Dec. 22, 1909. 

Electric    railway    journal    [Editorial] 

Proper   recognition   for    "going    value." 

(Electric    railway  j ournal, v. 41:    533;    Mar. 22, 1913)         B,PRT. 

Electric    railway    journal   [Editorial] 
An    intangible    value. 
I  (Electric    railway    journal, v.34:    1047;    Nov. 20, 1909)         B,PRT. 

I  Discusses    "going   value," 

Engineering    contracting    [Editorial] 

Deficit    theory    of    development    expense    of    public    service    corporations, 
and    an    erroneous    application  of    the    theory   of    t  he  Wisccns  in    railroad 

commission. 

(Engineering    contrac  ti  ng,  v.35  :    671;    Jun.14,1911)         ASCE. 


i; 


li/. 


ii 


'S\ 


Valuation*42;    Items    to    be   valued-cont^  9  r 

In tangibl q» 
Go  ir.g   value    (con  t») 
Engineering   contracting    [,:.    itorial] 

•"Financial    costs"    that    ars    frequently  undsrei tima ted . 
(Engineering    contract  ing  ,  v«37  ^    255;    l^ar.S,  1912)         B,PCV, 
Organization   and   developnent   costs. 

igineering    contracting    [Editoriaij] 

Five    important    devisions    relating    to    de'/elcpraen t   expense    or   going 

value  based    on    the   deficit  theory. 

(Engineering    co  ntrac  ti  ng  ,  V..36  :    369-70;    Oct. 11, 1911)  LC 

bngineering   record    [Editorial] 

"Going    value"    in    f:3   public    eye. 

(Engineering    record, v, 69?    405;    Apr. 11, 1914)         B,LC,NY. 

Erickson,    Halford. 

Going   value.         [Address  before    Indiana    electrical    convention, 
Sept. 23, 1914]  Madison,    1914.        36   p.    3°  B,UW, 

F'wle,    Frank   F. 

Go  ing   va  lue  . 

(Western  society  of  engineers,  Journal, v. 17 :  147-90;  Feb. 1912)  ASCE, 
Abstracts:  Electric  railv/ay  3  ournal,  v,38  :1115-17;Nov.25, 1911.  B, 
American    institute    of   electrical   engineers  ,Proc  eedings,  Aug. 1912, 

ASCE. 
Public    service    regulation  ,  v. 1:    627-3  6  ;Sep  t ,1912.        B,PCV,UI. 

Fox,    A,   M. 

Going   value    in   purchase   vs.    rate   cases. 

(utilities    magaz i ne , v.l :    Jan. 1916:    153-54)         B, ICC ,LC, NY,PCV,UP. 
Address   before   Philadelphia    conference    on    valuation. 

Gillette,    Halbert  P. 

Development   cost    or   gding   value. 1912,    17    t^rpev/ri tten    leaves.      B, 
See   Engineering    contracting, v. 37 :708 ; Jun .26, 1912 .        PCV, 
Comment  "oy  E,C,Hurd    in      Engineering   contracting  ,  v. 38  :58; 
Jul. 7,  1912.        PCV. 

Gillette,    Halbert   P. 

Non-physical    or  goi'g   values. 

(American   acaden-y   of   political   and    social    s  ci  ence, Annals  ,    v. 53:214-18; 
May    1914)         3,CU,LC,NY. 

"Going   value"   defined. 
j  (Public    service    r  egu  lation,  v.  3  :    514;    Sept. 1914)         B,PCV,UI. 

|d|jH|  New  York    Court    of    appeals    in    case    of   People    ex    rel. Kings    county 

I^B  lighting    company,  respond  ent,  a   gainst  Public    service    commission, 

^H  .  2d    district. 

Hagenah,    William    J, 

[Going    value    as    a   factor    in  utilities    valuation]      Discussion. 
K       (utilities   magaz ine, v.l:    Jan.1916:    155-58)         B, ICC ,LC, NY,PCV,UP. 
^K  Address   before  Philadelphia    conference    on    valuation. 

Knowles,    Morris. 

Determination    of    going   value.      Methods    of    fixing    value    of    intangible 
uti  li  ty  as  sets  . 


i^ 


m 


n 


I 


luatioii-43;    Items    to    te    va  lied-cont*) 
Intaiig  ible  . 

(y,o  ing   value^cont,) 
Thome,   Cliff  ord. 

ffoing   value  as   an   element  of    fair' value, 

(utilities  magazine  , v. 1:    Jan,1916s    138-52)        B, ICC,LC,Ny,PCV,UP. 
Address   before   Philadelphia   conference   on    valuation. 

See  also;   General    discussion,   Douglass  D.Stox^y, 

Cost    of   -nirogress. 
Accounting   for  abandoned  property.    ' 

(Electric    railway   j ournal, v,39:    247^   Feb^lO,1912) 

Reply    of   Interstate    commerce   commission   to    the   suit   brought  by 
tfee    Kansas    City  southern    railway,    in   regard   to   manner  of 
accounting    for   value    of    property  abandoned    in   the   reconstruction  of 
track* 

See  also:  General  discussion,    Robert  H.   Whitten. 


n< 


V:/ 


m 


LAND  VALUATION 


« 


Baker,    John  Earl* 

Valuation    of    terminal   lands » 

(Journal    of    accountancy  .,  v. 8:    237-50;    Aug. 1909)         B  ,LC,NY,NYPS.PCV, 

Bemis  ,    Edward   W. 

Land    values    and   public   utility    rates, 
(Public,    Sept, 29, 1911:    995)  LC  , 

Testimony    in    the  Des   Moines    gas    case. 

Brown,    N,    J. 

Valuation   of    railway    right    of    way. 

(Santa  Fe    employes'    magazine  ,v,.5  :    Jun.l911:    77-78)         B,LC,NY. 

Brown  ,   N,    J  . 

Valuation    of    railway    right    of    way. 

(Rock    Island  employes'    magaz  ine, v.5  :    50-51;    Apr.l91X)^    ^*'^^. 
Reprinted    in    Railway    and    engineeri:Sg    revi  ew,  v.52  :356-57 ; 
Apr. 20, 1912. 

City   Club    of    Chicago. 

The    Lake    front   contract. 

(City   Club    bulletin, V, 5:    147-77;   MMy   18,1913)         B.  j    ,       .        + 

Illinois    Central   railvay   company   and    land    values    on   Lake    iront. 

Cokeley,    W,    A. 

Valuation    of    railway  land, 

(Railway  age    gazette ,v  .59 :    727;    Oct. 22,1915) 

Co-operation    in   securing   valuation   data   on    land, 
(Railway    review, v, 57:    745;   Dec, 11, 1915) 

The   Decision    of    the  Supreme    court   as    to    railway    land    valuations. 
(Railway    age    gazette , v. 55 :    89-90;    Jul*18,1913) 
Decision    in  Minnesota   rate    case. 

^  Doty,    Edward  W. 

The   measurement    of    land    value.  ^    r^r.   rr   mv  ppv  ttp 

(Utilities   magazine, v.l:    Jan,1916:    85-87)  B,ICC,LC   NY,PCV,UP, 

Address    before    Phi3,  adelphia    conference  on    valuation. 

Engineering   contracting    [Editorial]  .       .         n      j.  •   ^ 

The   decision    of    the    Supreme    court   as    to    railway    land    valuation, 
(Engineering   contracting  ,  v,        July   9,1913)  NYPS.^ 

Jshleman,    JohnM,-  «x-t-4.-         1 

[Discussion    of    land   values    in    valuation    of   utilities.J 
(Utilities  magazine,  v.l:    Jana916:    91-92)         B,  ICQ  LC,NY,PCV,UP, 

federal  valuation    of    railroads    in    the   United   States.      V-Land. 
(Railway   review, v. 57:    485-89;    Oct. 16, 1915) 


letcher.    Banister.  +Pvt-book    on    the   practice    of    valuing 

Valuatior^    and    compensations,    a    ^®^^-/°°^ /''.  ^'^^   ^  "^  ^  C  3-21336 

r.rnr.ertv...    2d    ed..rev...    London,    Batsford,    1901.        LC  3-21336 


•» 


«, 


1 


Valuatior-45  ;    Lcind   Vc.luation-cont,) 

Gallatin,    Albert   R» 

Railway  real    estate   valuations, 

(New  York   evening   post,    Jun.14,1913,    p. 8, col. 6)         LC,NY,PCV. 

Gillette,    Halbert  P, 

Some    important    considerations    in    right    of    way    valuation,        A   discus- 
sion   of    the   principles    of    valuation    that    should   govern    in    the   s«-lec- 
tion   of    right   of    way  multiples, 
(Railway   age   gazette, v. 58 :    1483-84;    Jun.25,1915) 

See    also    Engineering    contracting , v. 43 :    572;    Jun,30,1915.      ASCE^ 

Hayes,    Hammond   Vincent, 

Land    reproduction    cost  figured    by   a   definite   method, 
(Engineering    record, v, 72:    626;    Nov.20,1915j      ASCE,LG,NY, 

Hayes,    Hammond   Vincent, 

Principles    to    be   applied    in   valuing    land, 

(utilities    magaz  ine  ,  v,l:    Jan, 1916:    77-84)         B  ,  ICC,LC,NY,PCV,UP. 
Address  before   Philadelphia   conference    on    valuation. 

Helm,    A."  E, 

Principles    to    be   applied    in    valuation    of    lands    used    for    the   purpose 
of   a   common    carrier*  • 

(U.tilities   magaz  ine, v. 1:    Jan, 1916:    88-91)         B,  ICC,LC,NY,PCV,UP. 
Addr©33   before   Philadelphia    conference   on    valuation. 

Hurd,  Richard  M, 

Distribution  of  urban  land  values.  - 

(Yale  . review, v^l:  124-45;  Aug, 1902)    B,LC,NY,Y, 

Iferrard,    L.  P. 

Land   valuation   methods    in   ?/isconsin,         [Paper    for   discussion   by 
conference    of    engineers    in   Oklahoma   City,    1912]         22    typewritten 
leaves,  B, 

O'Brien,    Thomas    D. 

Land   values   under    the  Minnesota   rate    case, 

(utilities    magaz  ine,  v. 1:    Jan.1916:    84-85)         B.  ICC,LC,NY,PCV,UP. 
Address   before  Philadelphia    conference   on    valuation. 

Pollock,   Walter  W, 

Appraisal   of    railroad    land  by  the   Somers  unit    system    of    realty  valua- 
tion.     Study    of    land    values    of   the    Broad   Street   passenger   terminal 
of    the      Pennsylvania   railroad   company,        Cleveland,    Manufacturers 
appraisal   co.,    n.d.        23   p.   8°  DCPU. 

Presidents'    conference    committee* 

Circulars    on    land    valuation  and    abandoned  property, 
(Railway  age   gazette, v. 57 :    868;    Nov. 6, 1914) 

Presidents'    conference    committee. 

Report    of    right    of    way  acquired    for    the   Knife   River   branch   of    the 
Northern  -Pacif  ic    railway    company.  Typewritten,         i°  B, 


Va]aa  tion-46  ;    Land    valua  t ion-cont*) 

Presidents'    conference    committee. 

Three    illustrations    of    right    of    nay   valuations. 

In.  the.  Railv/ay   library  ,1914:    110-17.        B  ,  CU,  Hh,  ICC,  JC,  LC,  SU,PCV,UC, 

UP,UW,Y. 
Right    of    way    for  Knife   Riher   branch. 
Valuation   within    oity   limits   of    St, Paul, 
Valuation    in   a    rich    irrigated    vall93'-. 

Railway   age   gazette    [Editorial] 

Some    disputed   points    in    railway    valuation.        1, -Right    of    way, 
(Railway    age    gazette, v, 54:    1056-57;    May    16,1913) 

Railway    review  [Editorial] 

Item   of   land    in   federal    valuation, 
(Railway   review,v,55:    597-99;    Nov, 14, 1914) 

Railv;ay    review  [Editorial] 

Right    of    way    valuation. 

(Railway   review,  v.56t    253-54;   Feb. 20, 1915) 

Reed,    E.   W. 

The   valuation    of    railroad    right   of    way.        The    relation   of    reproduc- 
tion  value    to    the    ordirary  market   value    of    contiguous    lands   as    ap- 
plied   to    the   valuation   of    railroad   property   under   the   Hebraska 
physical    valuation    laws.         [l912]         20    ty^f-ewri  t  ten    leaveB,  B. 

o 

Sdkolski,    Aaron   Morton. 

Valuation    of-   railroad    right-of-way. 

(American    economic    review, v, 6:    288-308;    Jun.1916)         B,CU,LC,NY. 

Reprinted    separately,    p. 288-308,        B , ICC, JC,LC,MY,UC , UI ,UM, Y, 

Somers,    W,    A,„ 

The   Somers   unit   syston    of    realty   valuation^      Nev/  York,    n.d. 
15   p.      nar.8°  B. 

See   Quarterly    journal  of    wconomics , v  .25 :    172 -81 ;Nov.l910. 

E,CU,LC,NY. 

Staples,    C,   F. 

The    unreliability   of    unsupported    opinion    evidence    in    determining    land 
values    in    railroad    appraisals.         [Si. Paul,  1913]         11   p.    8° 

B,NYPS,  A13-2042 

Stevens,    F.   W. 

Discussion   of  principles    to    be    applied    in   valuing    land, 
(utilities   magajzine.v.l:    Jan, 1916:    92-96)         B,  ICC,LC,NY,PCV,UP. 
Address    before   Philadelphia   conference    on    valuation, 

Stevens,    Frank   W. 

The   valuation    of    railroad   right    of    wa^;',        [New  York,  1914] 
three  pamphlets.      8°  B,NYPS, 

Suprerre    court's    attitude    onvalue   of    railroad    real  (state. 

(Wall    street   journal,    Jun.19,1913,    p. 6, col. 3)         B,LC,NY, 
Decision    in   the   Minnesota    rate    case.. 


?-S? 


.^•^^r^- 


r> 'Jtiiiiil;'  ..<.  .: 


■85- 


.;«^Hr.l 


-'*..  ..«ii'-:rr'-.^   A- 


''>So 


v;-*:^) 


"■  -Vifvrv 


■-"-     ---»f 


•irf;'><; 


oSi^VjA'tt-i^' 


^j.-j^'feL^^:^: 


* 


# 


Valuation-'l?  :    Lard   v^i;£.ti,- 


A    ju3t   and    scientific   basis    for    the    establishrnent    of    public    utility 
rg  te  3  ,    wi  th  p  arti  cu  1  or  at  ten  ti  o  n   to    :?  and   valu  es  . 

(National    association    oi     railway    com.::i  3  sioners  ,r  roc  .  ,1913  :2f^5-80) 
Aostracts:    PmI"  ±ig    ssrvice   r3gul.a- ion  ,  v,2  ?535-85  jl^ov.  1913  ,      ^ 
Journal    of    slsctric  ityj-povrer  (?:    gas  ,  v.31 :461 ; 
N-^'   22,  :.913  ,      Editorial, p. 470, 

U.    S.    i-ntarstato    con..::c.-cu    wur.:rib£>^„ 

City    of    Spokane, et   al,,vSo   Northern   Pacific    railroad    company    et  al. 
In   U^S.Inters  tate    commerce   carmifsion    reiD  orts  ,  v»  15  :376-4:26;    No.879, 

Opinion    of    the    Commission,        Discusses    reproduction    cost   of 
Northern  Pacific    i-ailway  and   Great   Northern    railway.      Consi- 
ders   increa-3G    in    land    values   and    surplus    as    affecting    fair 
value   for    rate   purposes. 

Wells,    Walter  Melvin, 

Right    of    way  multiplies    in   California, 

(Engineering    c ontrac t i ng ,v .40:    189-92,    212-17,    233-36;    Aug, 13 , 20 , 27, 
1913)  Editorial    com.ment,    p. 169.  ASCE,B,LC, 

When    is    land    used    for    common    carrier  purposes? 

(Engineering    record, v*71:    424;    Apr,3,1915)  LC,NY. 

Appreci  3.ted    value  . 
Anderson,    B,,   M.^,]!-^ 

"Unearned    increments",    land    taxes,    and    the    building    trade. 
(Quarterly    journal   of    economic  3,v  ^27:    811-14;    Aug. 1914)         B,CU,LC,Ny, 

Engineering   news    [Editorial] 

A    *'fair    rate    of    return"    for  public    utilities    as    affected   by 

"unearned    increment„"    ' 

(Engineering   news, v, 69:    858-60;    Apr, 24, 1913)  B,LC,NY. 

Maltbie,    Mile   R, 

The   proper    treatment    of    appreciation    of    land. 

(Uti Ities   magazine, v.l:    Jan, 1916:    96-97)         B, ICC ,LC, NY,PCV,UP. 
Address    before   Philadelphia    conference    on   valuation, 

Prouty,    Ward. 

Increment   versus    rates,,      Shall    railroads    be   paid    for    something   to 

which   they    in   nowise    contributed? 

(Public   service  regulation, v.l:    150;    Mar, 1912)         B,NYPS,UI. 

U,    S,    Interstate   commerce    commission, 

«,,In    re    investigation  of   advances    in    rates    by    carriers    in   western 
trunk    line,    trans-Missouri,    and    Illinois   freight   committee    territories* 
Decided   Feb, 22, 1911.        Report    of    the    Commission.      [l91l]      90  p.    8** 
No. 35 00.        B. 

Appreciated    value    as   a   basis    for    rates,    p. 29-43,    337, 


w 


w 


I 


» 


Yalur.ti-n-43) 


CON  CESSIONS,    PONATIONS.    GHAllTS    OF   RIGHTS,    etc. 

Include    land   grantc     in    roads'    valuation.        Full    riport  requested   by 

I      Interstate    commission. 


TREAT^'ffSNT   C^  Z^Q?I;"^!II  HQI^SJ'Jl^T.-^l^.  BY    INVESTING 


•ker»    F,   E. 

The    rjlation    of    surplus    to    rate  m'ik.:.ng„ 

(National   association    of    rai  Iway  com  iDiss  i  oner  s,    Proceedi  ngs  ,  1913  , 
p*369-75)  Found    in  most    libraries* 

Bullard,    Albert  W. 

Shall   improvements   made   from   earnings    be   capitalized    or   included    in 

valuati  on? 

(Railway  age   gazette, v, 57 :    949;    Nov, 20, 1914) 

Abstract    of   paper  before  V/estem    economic    society,    Nov. 14,  1914, 

Railway   age  gazette   [Editorial] 

Some    disputed   points    in    railv/ay  valuation,         2 .- Inves  traent   from 

earnings, 
ft        (Railway  age   gazette , v^54 :    1118-19;    May   23,1913) 

Thorne,    Clifford, 

Brief    and    argumenjfe"  on  behalf    of    Iowa  Board    of    railroad   commissioners 

I       [and    others]         [l914]        Before    the    Interstate    commerce    commission, 
Docket  nOo5860,       (Five    per   Cent   Rate    Case)  B, 

■  Surplus    as    an    element   of   value   for    rate   making,    p,179-91, 

Stee   also :    Western  advance    rate    case,      20    I,C»C»    341, ff, 

Sp-okane    vs  •   Northern   Pacific    railway   co«,    15    I  .C  .C.411,f  f  , 

TREATtilENT    OF  ADAPTATION   AND   SOLIDIFICATION    OF   ROADBED 

See    the    following: 

^        Yifhitten"'s   Valuation    of    public    service    corporations,    p«3147    327, 

D.C,Morgan*s    report   upon    the   cost   of    reproduction    of    the    railroads    of 
Minnesota.    Supplement    of    the  Minnesota    railroad   and   warehouse    com- 
mission   report  for   1908,    p. 25,    26, 
George    F.Swain's   Report    on    the   Validation    of    the  New  York,    New   Haven 

and   Hartford    railroad,    p,51.       '  x  t      +v 

H.R.RiggsB*    Valuation   of    public    service   corporation  property.      ^'}J'^^ 
Proceedings    of    the  American   society    of    civil    engineers;    Nov. 1910, 

Carl    C.    Witt's    Report    of   the  South  Dakota    railroad  appraisal,    1910, 
p. 10. 


I 


Luati  on- 4-^ 


■0:e;?Rii:(*TA'uON 


# 


four'i/j.ng    d'^^pr'DC  iat  ion  ^ 

(Railroad    age    gazette , v ^45 :    415;    Jul. 3, 1908) 

,ison,    Jamos   E. 

A   criticism    of    thaoratical   daprac iation  . 

(Utilitias   maga?.  ine  ,  v  .1 '    JanaClS'.    124-26)         B,  ICC,  LC,NY,PCV,UP, 
Address   before   Philadelphia    conference    on   valuation, 

,.i  s  0  n ,    J  am  e  3   E  , 
Depreciation, 

vAmerican   academy    of   political   a.nd    social   sc  ience  ,  Annals  ,v, 53  : 
198-213;   May    1914)         ASCE  ^B  ,  LC.  NY., 

Discussion   of  i:roblem3    of    dep  lec  iat  ion   and    its   application, 

|i3on,    James   E, 

Should   public    service    properties   be   depreciated    to    obtain    fair  value 
in    rate    or   regulation   cases?        Report    to    St^Louis    Public    service    com- 
mission,   September   11,1912^         [St, Louis] , 1912.         50  p .    8^      12-25637 
Reprinted    in   Public    service    regulation, v,l:    716-20;    Nov«19l2o 

E,[JI,PCV, 

Alvord,    John  W, 

The   depreciation   of    public    utility  properties    as    affecting    their 
valuation   and    fair   return, 

(American   society    of    civil    engineers,    Proceed ing s , v. 39 :    2045-60; 
NovaOlS)      ASCE»LC,KY, 

Dk^cussion    of    this    paper   in    the   Proceedings    for    Jan, 5:   Feb, 1914, 

American    electric    railway   association.      Accountants'    asoociation. 
Report    of    committee   on    life    of    railway  physical   property, 
(in    its    Proceedings, 1912::  -   89-242)         B.PRT..  Discussion,    p. 243-50, 

Appendix   A:    Bibliography,   p*  194- 22  6,      [Compil3d   by   Scone   a  rd 

lebijter  management   association,    Auditing   department,] 
Appendix.   B:    Statistical  brief;    tabulating    rates    and    life    con- 
sidered   03'-   various    authorities,    containing   a    "List   of 
references," 
Abstracts:    Ele.^tric    railvay   j  ourn  al,  v.42  :    870-71;    Oc  t.,17, 1913  , 

Engineering    news,v,  70:    972-73;    Nov„i3,1913. 

B,TlCC,LC,NY,PCV„ 
Stone   and   V.'ebsuer  Public   service    j  ournal,  v,13  :439-45  ; 
Dec. ,19 13^.  B. 

Report    of    the  same    committee    in   the  associatiorls   proceedings 
for    1914:    141-42,         B,PRT, 

American   society    cf    civil    engineers.        Valuation   committee. 
The*  depreci  at  ior.  plan    of    the   valuation   committee,,. 
(Engineeiing   nev/r.  ,Y.71:    350-52;    Feb  ,12,  1914)  B,LC,NY,PCV, 

Arbitrary   depreciation    requirem^ent , 

(Railway   world, Vo56:    141;    Feb, 16, 1912)         B, H, HU, ICC.LC, NY,UI,UM,UP, 


r 


m 


m 


aluation-50 ;    Dap  rec  iation-cont.) 


Average    cost   of    repairing    locomotivjs    in   Amarica,    compared    with   thj   cost 
^^        on    the  Northern  Pacific,    tog-jthar    with  comments    on  plant   d^precia- 
^B        tion   and    repairs. 

B         (Engineering    contract ing, v. 30 :    150;    Sjpt.2,1908)         ASCE.PCV. 
Discusses    djpreciation   of    loc omo  tivea. 

Barker,    Harry. 

Making    depreciation   discussion   understood. 

(utilities   magaz ine, v.l:    Jan  .1916:    131)         B , ICC,LC;NY, PCV, UP. 
Address    before   Philadelphia   valuation   conference. 

Bauer,  Xohn, 

Discussion  [of  depreciation] 

(Utilities  magazine, v.l:  Jan. 1916:  127-30)    B , ICC,LC,NY,PCV,UP. 

ocLuer,    John. 

Depreciation    and    rate    control   a    question    of    justice. 

(Quarterly   journal   of    ec onomics, v,29 :    651-59;   May  1915)         B,CU,LC,NY. 

Bosley,    William  B»   and   C.   E,   Grunsky. 

Depreciation   as    an  alement   for   consider  ation    in    the   appraisal   of 
public    service    utilities, 

(American   society    of    civil  engineers,    Proceedings, v, 41:    1487-1501; 
Aug. 1915)  ASCE,B. 

Burns,    Clinton   S. 

Determination    of    ishysica.l   value. 

(Engineering    record, v. 52:    328-29;    Sept. 16, 1905)         B,LC,NY,PCV, 
Mathematical    formula    for  depreciation. 

Curtiss,    W,   B. 

Depreciation    of    property. 

(General   electric    revi   w,v.l8:    1099-1105;    Dec. 1915)         B. 

Darbishire,    James   Edward. 

Repairs,    renewals,    deterioration   and   depreciation    of   workshop   plant 
and    machinery. 

(institution    of    mechanical    engineers,    Proceed  i  ngs ,  1908  ,    pts.3-4, 
p. 812,    879)      ASCE,PCV. 

Discussion    includes    remarks    upon    depreciation    of    railv/ay  work^* 
shops    and    rolling    stocks:. 

Davis,    Joseph  S, 

Depreciation   and    rate    control,        A    criticism. 

(Quarterly    journal   of    economics  ,  v  .29  :    362-78;    Feb. 1915)         B,GU,LC,NY. 

Davis,    Joseph  S. 

Depreciation   and    rate    control.        A   rejoinder. 

(Quarterly    journal    of    ec  cnouii  cs,  v.29  :    3  88-95;    Feb. 1915)       E,CU,LC,NY. 

Electric    traction   weekly   [Editorial] 

May    reserve    fund    to    renew  absolute   equipment. 

(Electric    traction   weekly, v. 6:    1473;    Dec .3, 1910)       ASCE ,ClevePL,PRT. 
Decision   by   Supr-^me    court.      Mew  principle    on   valuation   of 
special    franchises. 


IF 


,uation-51j    Depraciation-corJ.    ' 

ICrickson,    Halford<. 

tDopraciation   and  its    rolation    to    the    fair  value, 
(utilities   magazine, va:    Jan. 1916:    112-24)         B,  ICC,LC,NY,PCV,    UP, 
AddrrD33    before   Philadelphia    oonference   on    valuation. 
Separately   printed,    [Madison?    1916]         13    p ,    f °        B. 

Erickson,    Halford, 

How   to    finance    depreciation, 

(New  York    times    annalis  r,  v.l:    SQ?  ;    Jfay  5,1913)  B,LC,NY. 

Erickson,    Kalford, 

Methods    of    determining    lif6   of    public   utilities. 
(Engineering    contrj^c  ting  ,  v.38  :    448-50;    Oct, 23, 1912)         B. 

From   a    discussion   of   depreciation   before    Central    water   works 
association, 

Gillette,  Halbert  Po 

A    rational   method   of    calculating   deprjciated    value, 
(Engineering    and    co ntrac ting, v.44 :    24;    Jul. 14, 1915)         ASCE. 

Goetz ,    Jacob   H, 

Court  decisions    on    depreciation, 

t  (utilities   magaz  ine, Vol:    Jan.1916:    102-12)         B  ,  ICC  ,LC,NY,PCV,UP. 

Address    before   Philadelphia    conference    on    valuation, 

Grunsky,    C,   E, 

The    appraisal   of   public    service    properties    as    a   basis    for    the 
regulation   of    rates, 

(American    society    of    civil    engineers,    Proceeding  3, v, 38 :    395-467; 
Apr, 1912)         ASCE,B,LC,NY, 

Discussion    of    depreciation, 

Grunsky,    C,   E, 

Depreciation   as    an    element   for    consideration    in    the    appraisal    of 
public    service   properties, 

(American    society    of    civil    engineers,    Transacti ons , v,79 :    727-842; 
1915)         ASCE, LC, NY, 

Grunsky,    C.   E,        See    also    his    paper   with   ?/,    3,   Bosley,    noted    above. 

Haney,    Lewis    H, 

Depreciation   and    valuation   for    rate  making, 

(Journal    of   accoun  xancy  ,v.l9  :    344-51;    May  1915)         ASCE,  B,LC,NY, 

Hoxie,    George   L« 

Custody    of   depreciation    funds* 

(Electrical    world, v, 59:    367-68;    Feb, 17, 1912)     •    B. 

Humphreys,    Alexander    C, 

K         Depreciation:    estimated    and    actual,.,        n,p.,1913,        27   p,    8°     B, 
B'  Reprinted    from.    Transactions,    Institution    of   gas    engineers, 

W  [of   Great  Britain],    1913:    348-72,        ASCE   has    original   article. 

Abstracts:    Public    service    regu  lati  on  ,  v,2  :430-36  ;  Aug,1913  ,      B, 
Engineering    contracting, v, 40 :    394 ;0ct,8, 1913, 
Stevens    institute    i ndi cator , v,30 :    311;    Oct, 1913, 


/" 


m 


L  .. 


luation'^2  ;    Depr  eoiat  ion-a  or..  t<,; 


m 


ikins  ,    Jenks   B. 

Sotr\e    of    tha   absurditios    of    tha    straight   line   method   of    determining 

d  op  roc  i  at  ion, 

^Railway   age  gazette,  v. 60:    357-58;    Feb.25,1915) 

cCarty,    Richard'  J» 
^_^       Depreciation   of    railroad  property,        Kansas    City,  1914.      47  p.    8° 
H|  7iSCE,6, 

^H  Abstract   in  Public   service   regulation,  v, 3  :    66;    Feb.1914, 

^P  ASCE,B,LC,KY, 

Nash,    L,    R, 

Depreciation   reserves    as    affected   by  property   growth. 
(American    economic    review, v*6:    69-87;    Mar,1916)     *  B,LC,NY. 

Player   ,    George    P« 
Depreciation, 
(Public    ser'vice   regulati  on,Vj.2  :    463-64;    Sept, 1913)        ASCE,B,UI, 
Also    in   Telephone    eng ineer, v,10 :    253;    Nov, 1913, 

Pomeroy,    L,   R, 

Depreciation    of    locomotives   and   shop    equipment.      Comparison   of    the 

different   methods   which   have   been  used  with  suggestions   as    to    their 

improvement, 

(Railway  age   gazette , v, 56 :    943-46;    Apr. 24, 1914) 

Pom.  eroy,    L,    R,. 

Depreciation   or   valuation  of  properties. 
(Railvay  age    gazette,  v,55:    274-75;    Aug. 15, 1913) 

Railway  age   gazette   [Editorial] 

Depreciation    in    railv/c^y  valuation, 

(Railway  age   gazette, Vv54:    1535;    Jun.20,1913) 

Railvray  age    gazette    [Editorial] 
1"he    rate    of    depreciation, 
(Railway   age  gazette  ,  v. 56  :    72'^;    Mar, 27, 1914) 

Railway  age   gazette   [Editorial] 

Some    disputed  points    in   railway  valuation.        3 .-Depreciation , 
(Railway  age    gazette, Vo54 :    1164;   May  30,1913) 

Letter   from   C^F.Loweth   on    this    editorial,    printed    in   the    issue 
of    the    Railway  age   gazette    for   Jun,20, 1913,    p:, 1536, 

Railway    evaluation   and    depreciation. 

(Engineering    record, v, 67:    687-88;    Jun.21,1913)         B,LC,Ny, 

Raymond,    William   Gait. 

Rate    making    for  public    utilities.         Lecture,    Iowa    City,    Feb  ,4, 1914. 
Iowa    City,    [l914]         14  p .    8°  B.  A16-284 

"Depreciation",    pwll. 
Iowa  University    extension  bulletin   no. 2,    May  2,1914, 

Rifenberick,    R,    B. 

Some    illogical   theories   discussed.      The   wrong    use    of    tHB    element   of 
depreciation    in   valuations    to    control    rates, 
(Aera,v.l:    1038-45;    Jul. 1913)         A3CE,B,UI. 


m 


i 


Kf 


;ion-53;    Dep  reo  iation-corf  t<s/  .  ' 

mn    ^     ■■■-  ■"'         'i 

Depreciation   deduction  held  vbid., 

(ArriBrican    economic    revi  ev;,  V;,5  :    921-22;    Dec»1915)         B,LC,NY, 

topers,    Earl  A, 

Depreciation    in    valuations, 

(Journal    of    a  c  co  un  tanc/ ,v\.  15  :    106-16;    Feb. 1913)         B,LC,Ny. 

.ers.    Earl    A» 

{Principles    of    depreciation.        New  York,    1915,         200   p«      8° 
ASCE,B,LC,PCV.  15-13393 • 

"Selected    bibliography'*,    p,185-83<. 

Rrtistics    as    to    the    life    of    steel    railv/ay    bridges  » 

(Engineering    con  trac  t  ing  ,Ar  ,3  0  ^    227;    Oci«'7,1908)  ASCE. 

Depreciation    of   bridges    with    table   shov/ing    life   of    ten   bridges, 

teams,    FredericP, 

Depreciation   defined, 

(utilities   niagi^.>'.;v.6;V.l:     J9.na916:    lOC-Ol)         B,  ICC  ,LG,  NY,PCV,UP. 
Address    b efo re ' Philadelphia    conference   on   valuation. 

'ostimony    on    depreciation   before   Nebraska    commission, 

(Electric    railway    j  ournal,  v.35  :    441;   Liar,    12,1910)         B.PRT, 

I.  S,    Interstate    commerce    commission. 

Five  per    cent    ca.ie.      Evidence   and    exhibits.        l^^ash  ing  ton,  1915  , 
8   vols.    8°  6].3t   Cong., 3d    sess  .  ^  Ben.doc^725  .  See    Index  winder 

"Depreciation''  B  '  JCC  ,  HLT,  LC  , 

Valuation    of    steam    railroads.,      Discussion   of    the  basic   principles,'  and    of 
the  proper    treatment,  of    the   different   items    to    be    taken    into   accouht, 
(Engineering    record, v. 67i    654-55;    692-93;    Jun^l4,  21, 1913)         B,LC,NY, 

The  Vital   distinction   between    "Functional   depreciation"   and    "Natural 
depreciation". 
(Engineering    contracting  ,  ^-,40  :    14>42;    Aug. 6, 1913)         B,LC,PCV. 

f'eber,    A.    F, 

Depreciation   and    its    relation    to    fair   value. 

(National    association    of     rsil.iajr   commi  ss  1  oners  , Proceeding  ,  1913  ;342-59) 
Found    in    most   libraries. 
Abstracts-    Public    service    regu lat ion, v.2 : 588 ;Nov,1913 „      B,UI. 

Electric    railway    j o urnal, v. 42 : 979-80 ;Nov,l, 1913*    B,PRT. 

Young  ,    Allyn   A. 

Depreciation   and    Yf+'e    con-'rol.        A    reply^      Concluding    comments^ 
(Quarterly    jou-naiof    ec  on  ami  c  s,  v.28  :  630- 62  ;Aug  .1914  ;    v,29:    395-400; 
Feb.  19  Id)    ASCx^,B  ,  jJUPU,LC  ^NY, 

-5i.  §J:.?  0,*    G-anera.l   discuss  ion,    Douglass   D,    Storey,    and    others. 
Cost,    of    reproduction,    Henry   Earle   Riggs,     and    others. 


* 


» 


iluation~54 ;    Depreciati  on-cont.y 

Inters  tate   Commerce   Commission  Accounting   Roquirements » 

The    following   articles    are    concerned    with    the    Interstate    Commero  e 
Jomraission  accounting   requirements    for  annually   charging    off    depre- 
ciation  to    operating    expenses, 

'ican    railway  association. 
Objections    to    the   depreciation    charge, 
(Railroad   age   gazette, v. 45 :    1050-51;    Oct. 2, 1908) 

Report   of    the    committee    on    rslations    with    the    I,    C.    C, 

;s,    Lem  S. 
ILMaintenance    and    depreciation]' 
(Electric    railway   journal, v.43:    828;    Apr.11,1914)         B,PRT, 

ureau   of    railway    economics. 

Bases    of    the    depreciation    charges    of    165    roads    having    annual  opera*- 
ting    revenues  above    |l, 000, 000,    fiscal   year   1915.        Condensed 
transcript    from   page    23  8   of    their  annual    reports    to    the    Interstate 
Commerce    Commission,        Washington, December   1915*      35   p*4®        B. 
Typewritten, 

ialvert,    J,   F, 

Depreciation    in    railway   accounting. 

(Journal    of    accoun tancy , v,6:    229-33;    Aug. 1908)'         B,LC,NY, 

)5lano,    Frederic    A. 

Notes    on    depreciation   on    railways.' 

(Journal   of    political    economy,  v. 16  :    585;    Nov. 1908)       ASCE?,B,  CU,LC,NY, 

)epreciation   and   permanent   renewal   fund. 

(street    railway   bul  let  in,v^6  :    298;    May   1907)         ASCE. 

depreciation   and   publicity'-    in    Iowa»  • 

(Elsctric    railway   review, v. 19:    523;  May  2,1908)         ASCE. 

Resolution   recommending   provision    of    an    annual    appropriation    for 
a   deprec  iation    r^erve,    separate    from    the   maintenance    account. 

Depr^ap  iation    charges    on    road,  and    structures.      Norfolk   R   western    the    only 
important   carrier  v/hich  has    so    far   set   up   such   accounts. 
(Wall  street    journal,    Apr-.6,1916,    p.6.col,3)         B,LC,NY, 

I^sprec  iat ion    in    railway  accounting. 

(Railway   age,v^43:    728;    May   10,1907j   .     ASCE,B,PCV. 

Recommendations    of    In -ferstate    Commerce    Commission, 

depreciation    in    railway   accounting, 

(Railway*agQ,v,45:    623-24;    lAay   1,1908)         ASCE,B,PCV. 
On   equipment   depreciation   accounts, 

'?9p-reciation    in   steam   railway   accounting, 

(Electric    railway    journal, v. 32;    748;    Oct. 3, 1908)      ASCE,B ,PCV,PRT, 
Memorandum   compiled    by  Special   committee    on    relations    with 
Interstate    commerce    commission    of    the  American    railway   association. 


'■'} 


\  . 


.  ] 


Valuaticn-5D  ;    Deprac  iati  on-con  tr-j 
ICC   accounting    I'equirener: ta) 

Depreciation    reserv^;Sc      [Lo'-.ors    to    the   editor] 
(Railway  age   gaze  tte  ,  v^.49  :    63;    Ju'i),  8, 1910) 

Dodd,    Arthur  F. 

Necessity   for   depreciation    charges    on   railv;ays, 
(Encyclopedia    of    a.ccoun  tancy,  Vo5  :    ^-23)    AbCE. 

Dunn,    H.   A, 

Depreciation    in    railvray   accounting.  [Letter   to    the    editorj 

(Railway   *ge,v.45:    756;   May  29,1903) 

Eaton,    J.    Shirley, 

Handhook    of    railroad    expenses.  New  York,    London,    McGraw-Hill, 

1913.  3,IndSL,ICC,LC,MassPS,UCal,  13-4131. 

Depreciation,    see    Index, 

Electric    railway    journal    [Editorial] 

Basing   depreciation    on   no   par   value, 

(Electric    railv.ay   j  ournal,  v.45  :    1143;     Jun.19,1915)         B,PRT. 
Practice    of    the    Nebraska    state    railv/ay  comrnissbn. 

Electric    railway   journal   [Editorial] 

Obsoleseence    and    depreciation    for   locomotives, 

(Electric    railway    j ournal, v,41:    997;    Jun,7,1913)         ASCE,B,PRT, 

Electrical    review  [Editorial] 
Depreciation, 
(Electrical   review  [London], V, 61;    2;    Jul, 5, 1907)         ASCE. 

Engineering   [Editorial] 

The    doubtful    factor    in   depreciation    rates, 
(Engineering, V. 91:    87-83]j    Jan. 20, 1911)  B,LC,NY, 

Gaines,    Morrill  Walker. 

A   billion   dollar   confiscation, 

(Railway   age    gazette, v. 58 :    1150-52;    Jun,4,1915) 

Editorial,    "Depreciation   and    railroad   credit",    p,1142. 

Gray,    Henry  L,  ' 

The    necessity  of    depreciation    reserves, 

(Railway   age   gazette, v, 46:    1297;    May  27,1910)  Editorial,    p,1290, 

Gruhl,    Edwin, 

Depreciation    estimatds, 

(Aera,v,l:    644-53;    Mar, 1913)         B,ICC,UI, 

Hale,    Robert   S, 

Depreciation    andrcserve. 

(Rollins    magazine,  v. 2:    Apr, 1912:    21-25)         B. 


1^; 


r  7 


r   1 


'a}.uation- fjBT   Dspr  oc  :■.•.•■.  i  on- co  v.  ^If  t 

ICC   accounting    reqair  amen-wS  , 

hreys,    Alexander  C, 
Depreciation, 

In    his    Lecture   notes    on    some   of    the   business    features    of    engineering 
practice,    2nd    ed,      Hoboken, 1912.  B,LC.  13-4393 

"Theoretical   or   estimated   accruing   deprec iati on" ,p ,258-302 , 
"Actual   deprec  iation'' ,p  *303-17* 
"The   accountancy   of    depreciation",    p, 318-48, 
^.pplementary   note    on    depreciation,    Apr>,15  ,  1905 , 
n  ]iis_  Supplement  no„l,    to    Lecture    notes,      Hobok  en,  1905 ,    p. 41-49,    B« 

hreys,    Alexander    C, 
Depreciation  and    confiscation, 
(Railv/ay  age   gazette  ,  V;>59  :    311-12;    Aug,20,1915) 

Initial    cost,    cost    of   maintenance    and    depreciation    of    wooden  passenger 
cars, 
(Engineering    con  tract ing, Vo34 i    215;    Sep t*?, 1910)         ASCE.B. 

Leake,    P,    D, 

Depreciation   and    wasting  assets   and    their    treatme   nt    in   assessing 

annual  profit  and    loss,,,      London,    Good   &    son, 1912*      xi,195   p.    8*^ 

ASCE,B,PCV,.LC.  12-12960, 

fehl,   William, 

Equipment   depreciat  ion' and    renewal, 

(Railroad  gazette, V, 43  :    415;    Oct, 1,  1907)  Editor  ial,p  .406, 

Reprinted    in   Railway   age   gazette, v. 48 :    440;    Mar, 4, 1910, 
Compiled    from   data   published    in   Annual   report    of    the   Southern 
Pacific    Company, 

ilahl,    William, 

Equipmait  depreciation   and   replacement, 
(Railway   age   gazette , v, 48 :    1249;    May   20,1910) 

Statement   of    the  per   cent,    of    cost   of    equipment  vacated    to 

total    original    cost   on   the   Southern   Pacific    Companys, 
Abstract    in   Engineering    contracting  ,v  .34:    193;    Aug, 31, 1910, 

Beyers,    W.    J.  . 

Railway  dep  reciat.ion   accounts. 

(National   association  of    rail'^my   comm.i  ss  ioners,    Proceedings  ,  1909, 
p, 403-14)  Found    in  m^ost    libraries. 

Abstract    in  Electric    railway    j  ou  rnal,  v  .34  :    1146-48;    Dec. 4, 1909. 
ASCE,PCV,PRT. 

rice,    Waterhouse   and    company. 

Treatment    of   maintenance   and    depreciation   accounts    in    the   new  classi- 
fication   of    accounts    prescribed   by    the    Interstate    commerce    commission, 
[New  York,    May    5,1908]  27   p,    S°        B,ICC, 

^ilroads    report   their   depreciation   theories.        Principles    on    v/hich   car- 
.riers    seek    to   spread    loss    of    equipment   over    the   useful   life    thereof. 
(Wall   street    journal,    Mar. 30, 1916,    p. 2, col. 4)  B,LC,NY. 

^ilway   age   gazette   [Editorial] 

Depreciation   and    railroad    credit. 

(Railway   age    gazette  .v. 58:    1142:     Jun. 4.1915) 


ft 


^ 


Valuati  on-bV  ;    Dopr  ec  .- ^tion-  '.    .   .») 
ICC   accounting    r  30/ ^i  r  omenta  « 

Railway  age   gazette   [Editorial] 

Equipment   account    for    aach   car   and    locomotive, 
(Railway   age    gaz  ette  ,  v^.43  ;    640-41;    Nov.  29, 1907) 
Method    of   keeping   a    depreciation   account, 

Saliers,    Earl   A, 

Caring    for   depreciation, 

(Journal  of    accountancy,    Apra912*.    241)         B,LC»NY. 

Salie  rs,    Earl  A, 

Depreciation    in    theory  and   praictice,         Chicago ,  [l915]      27   p,    8° 
B,LC.  16-6670. 

Stockwell,    Herbert  G, 

Depreciation,     re  rewal    and   replacement  accounts^ 

(Journal   of   a ccoun tancy , v. 9:    89-103;    Decal909)         B,LC,MY. 

S  tu  rg  i  s  ,    C  ,    L » 

Railway   depreciation   accounts, 

(National   association   of    railway   commi  ss  liners  ,    Proceed  ings  ,  1909  , 
p, 3  92-402)  Found    in   most    lil-raries» 

Reprinted    in   Railway   age   gazette  ,  v. 48  :    944;    Apr, 8, 1910, 
Abstract   in   Electric    railway   journal, v. 34:    1224-25;    Dec, 18, 1909, 

ASCS,B,PCV,FRT, 

U.   S.    Interstate    commerce    coLimission, 

Accounting    series    c  ircular  ,no  <i8«      Dated   April    10.,1907, 

[Accounts    chargeab-le    to    m.a  iii  te  nance,    containing    "Tentative    text 
of   accounts    affected   by   deprec i ationo "]  B, 

Comment    in    editorial,    Ra  ilv/ay   age    gazette,  v, 44:36  ;  Jul, 12, 1907 
Accounting    series    circular  no ^13,      Dated    July   29,1907. 

[Professor   Henry   C, Adams    discusses    the    equipment   depreciation 
and    renewal    accounts.      Purpose    of    depreciation   accounts,]      B, 

Editorial    commient,    Railv/ay   age   gaze  tte  ,  v«,44  ;308  ;  Sep  t,6  ,  1907  , 
Accounting    series    circular  no<,20.      Dated    January   10,1908, 

[Electric    railv.'ay   accounting.       Contains   provisions    for   depre- 
ciation  accounts^]        B, 
Special    report   se  ri  es    ci  re  ular    no, 7.      Dated    January   15,1908, 
[Depreciation    blanks    sent  out  by   the    CommJ.  ssionj        B, 
Abstract    in   Railway   age,v,45:    221;    Feb ,,14,1908, 
Special    report   aeries    circular   no. 8,      Dated    July    1,1908, 

Methods    of    depreciation,         [Blank    forms]        B 
Special    report   series    circular  no, 20.      Dated    January   11,1915, 

Depreciation    of    equipment,         3 
Specsl      report    series    circular  "no,  24,      Dated    February    7,1916, 
Depreciation    of    equipmait.     Electric    railways,        B 

^»   »^,    Interstate    commerce    commission. 

Classification   of    accounts    for    interstate   steam    roads, 
(Electric    railway    j  oumal,  Vi-32  :    3  48;    Jul. 25, 1908)  B,PRT. 

New  classification    as   of    July    1,1908,    supplements    to    revised 
issues   prescribed    for    the    fiscal    year   beginning    July  1,1907. 


* 


'£» 


P 

ICC  accounting   raqu  iremonts  • 

S.   Inter  state   commerce    commission. 

Classification   of    operating   oxpensj.s    as   prescribed   by    the    Interstate 
commerce    commission    for    3+eam   roads.      Third    revised    ed»,    effective 
July  1,1908.        Washington,    Govarnment  printing    office,    1903.      ASCE,B. 
Contains    condensed    classification   of    accounts    for   small    carriers 
and    estended    classification    for   large    carriers* 

I Supplement.      ITashington,    1908,      ASGE.B. 

See    also:    Hearing    on    deprociation   of    equipment   accounts    oy    Interstate 
commerce    commission.  »cn-P 

(Electric    railway    j ournal, v.32 :236 ; Jul.4, 1908)       ASCE. 

Editorial,    pol93,  ^ 

Protest   of   Pennsylvania    railroad   against    clas  sf  i  cation    ol 

additions    and    oetterments, 

(Electric    milway    j  ournal ,  v.34  :    908;    Oct, 23,1909] 
ASCE,B,PRT. 


U.  S.    Interstate    commerce   commissbn,  v.      t    +        +   +o 

Classification    of    operating    expenses    as    prescribed   by    the    Interstat-e 
commerce    commission.      Third   revised    issue.      Washington,    Government 
printing    office,    1911,        ASCE,B. 

Gives    annual  per  cent,   allowed    for  depreciation. 

U,  S.    Interstate    commerce   commission.  +u      t    + 

Form   of    general  blance    sheet  statement    as   prescribed   by    the    inter- 
state   commerce  commission    for   steam    roads.      First   revised    issue, 
effective   June   15th,    1910.   .     Washington,    Gove  rnment  printing    o.tice, 
1910,        ASCE.B, 

Vitalizing   an   accounting    theory.         Commerce    commission    having   long    smce^ 

defined    the    theory    of    depreciation    in    railway    equipment,     is    now  seeing 

that    it    is    reduced    to   practice, 

(Annalist, V. 4:    185;    Aug.lV,1914)         B,LC,NY,PCV. 

Weeks,    H.   E. 

Depreciation.  ^ 

(Iowa   street   and     interurban    railway   association,    7th   annual    conven- 
tion.   Report,    p. 59    [l910])  o    qq      a        qo   iQin 
Abstract    in   Electric    railway    j  ournal ,  v. 35  :    78^«83;    Apr.  J(-;,  i- ±u, 
ASCE,B,PRT.           Discussion,    p.779-80, 

Wilmot,    H.   W, 

Depreciation. 

(Journal   of   accountancy,  v.9  :    104il3;    Dec, 1909)  B,LC,NY. 

Yjorthington,    W.    A. 

Accounting    for   depreciation    of     equijSbant, 

(Railway  age,  ^^ .44:    245;    Aug.23,1907)  ^       \ 

Oh    the    classification    of    the    Interstate    commerce    commission. 


4^ 


t     i 


f-,        ■  •       ''*?-S\ 


^Oii^'Hi^k  VALUATION 


;omraodations    do    lar.e   ^vr  ;:.ed'eral  valuation    engineors.      An   account  of 
tho    nanner    in    ;ft'hich  Uncle    Sam    is    taking    care    of    some    of    his   men    in 
remodelled   Pullman    car   homes* 
(.Engineering    record,  v/^0:    596 -98;    Dec.26,1914)         B,PCV,LC,Ny, 

Adaras ,    Henry   C„ 

Test  irn  ony    [on   me  bh  o  d  r.    of    app  ra  i  ^s  ^,1 

(in    U,S ,  Indus  trial    c  cnici'' 33i  on,    Fv^port    on    transportation.    Vol.IX    of 
the   Commission's    rep  orrs  »  Wash  in- ton,  1901,    p. 373-87)         4-18094/6 
B,BPL,CU,HU;LC,.Y, 

Valuation    of    railroad   property    by  national   government, 

imson,    William   C. 

H.R. 22593,      A   bill    to    amend   an    act   entitled    "An    act   to    regulate    com- 
merce",   approved   Fecruarj'-  4, 1887,  ,  .  ,,by  providing    for  physical   valua- 
tions   of    the    propoi-ty   oc*    farriers    subject    thereto,    and    securing    in- 
formation   concerning    hl.rlr  stocks    and    bonds   and    boards    of   directors. 
Mar. 29, 1912,        Reported    back  .Mar  .3,0  ,  1912.    (Rous  e   Rpt.  477)      Referred 
to   Committee    of    the    who?.©;    amended    and   passed    House;    referred    to 
S'enate   committee   on    Interstate    commerce.    Reported    with  amendments, 
(Sen,  rpt»1290)       Amended   and    passed    Senate*    House    concurred    in   Senate 
amendment.      Approved    by  President   March   4,1913,  B. 

Reprinted    in    Railway   age    gazette  ,v, 52  :  811 ;  Apr, 5  ,  1912, 

Public    service   regulation, v. 2 :lll-12;Mar. 1913 . 
B.NYPS, 

Adamson,   William  C, 

H.R, 12811c      A   bill   to   provide    f  or  the   physical    vadLuation   of    railroad 
properties    and    to    secure    information    concerning    their    stocks    and   bonds 
and    boards    of    directors,        July   26,1911,        Amended   and    reintroduced 
as    H.R, 21544,  (62nd   Congress,  2d    session)  B, 

Adamson   bill   for   physical   \'-aluation   of    raililiray  property  passed, 
(Railway   and    engineering    review,  v^52:    1123-24;    Dec  »7, 1912) 

American   electric    railway  association.        Report    of    committee   on    federal 
relations. 

In.  its_  Proceedings  ,    American   association,    1911,    p, 310-54,      ASCE,B,PRT, 
Physical    valuation,    p. 31 2- 13, 

Abstract    in   Electric    railway   journal, v, 38:    312-13;    0ct,13,1911, 
ASCE,B,PRT, 

American    institute    of    consulting   engineers. 

Consulting    engineers    discuss    railway  valuation. 

(Electric    railway    journal,  v,41:    936-37;    May   24,1913)       B,PRT. 

Meeting   to    discuss    the   coming    railway  valuation  by   the   federi 
government. 

Applicants   for    engineering   positions    on   the  Federal    valuation   board, 
(Engineering   news, v, 70:    422-23;    Aug. 28, 1913)         B,ICC,LC,NY. 

Applications    for    engineering   positions    with  the   Federal    railroad  valuation 
commission. 
(Railway   age    gazette  ,  v, 55  :    427;    Sept. 5, 1913) 


« 


# 


*uctxxo..--' jUj    i^c^jxiAl   vciluati  ou-cont,) 

fde ,    Gridloy, 

The   valuation    of    railroads ♦  [Federal   valuation] 

(Railway   and    engineering    review, v. 53:    978-79j    Oct. 18, 1913) 
Also    in   Fri 3co-man,v,7:    28-30;    Oct. 1913.        B, 

Illinois    central  magaz  ine,v. 2:77-79  ;Nov, 1913,        B. 
Santa   Fe   magaz  ine,  v.  9:    Dec. 1914:    53-55.        B. 
Railway  wo  rid, v. 57:    928-29;    No^,1913.        ASCE.B.LC. 

Basis    of    value    of    railroad    lines.       Interstate  commerce    commission   outlines 
procedure.  .  . 
(Joumalof    commerce,    Jul. 28, 1913,    p. 1,  col. 5)         3,LC,NY,PCV. 

Benefits    from    the  federal   valuation   of    railroads.      Generally   understood 
that    the    valuation,     if    just,    will  be    of    great   aid    to    railroads. 
(Wall   street   journal,    Oct.28,19o5,    p. 2, col. 2)         B,LC,NY. 

The  Bill   for  physical    valuation. 

(Railway   and    engineering    review, v. 53:    169-70;    Feb. 22, 1913) 
Text    of    Adamson-LaFollette   bill    as    amended. 


Bov/ers,    Eaton   J, 

H.R, 14038.      A   bill    to    amend   an   act   entitled    "An   act   to    regulate    com- 
merce",   approved   Feb, 4, 1887,    ,,.   and   to    enlarge    the   pov/erg    of    the 
Interstate    commerce    commission.        Jan. 16, 1908.      B, 

Rates    and    classifications   proposed    to    be    changed,     if   protested 
against   before    the    Commission,    shallnot  become    effective   until 
approved    by    the    Commission,      Provision    is    made    for    the    investi- 
gation by    the    Commission   and    valuation   and   appraisement   of 
railway   property. 


Buel,    A,   W. 

The    railway   valuation  act, 

(Engineering   news, v, 69:    585;    Mar. 20, 1913) 


B,LC,NY. 


Burgess,    George    H. 

The    federal    railway   valuation   work. 

(Engineering    ne^-vs,v.74:    12-14;    Jul. 1,1915)         ASCE  ,B,  LC  ,Ny,PCV, 
From  paper   before    the  Binghampton    engineering    society, 

Butle  r,    Pi  erce. 

Federal    valuation   of    railroads, 
(Way   bill, V. 6:   Mar. 1916:    5-6)         B. 

Before   Traffic    club    of    Ch'icago. 

Revised   and    enlarged    in   Railway  age    gazette , v. 60 :    477-81; 

Mar.l7,1916»    under   title    "Important  principles    in    valuation" 

California,      Railroad    commission. 

In    re    certain   of    the    fundamental  principles    involved    in    the   valuation 
of    the  property    of   common    carriers   subjectto    the   Act    to    regulate    com- 
merce.     Brief.,,,    amicus    curiae.      Max    Thelen,pres.      CSan    Francisco? 
191^         150  p,    8°  B,ICC,PCV, 

Before    the    Interstate    comixerce    commission. 

See   also    Utilities   magaz  in  e,  v.  1:   Mar, 1916:    18-21,      B,ICC,LC,NY, 

PCV,UP, 


w 


1 


Valuatlo/v'si  J    Federal   valua,'ti4  oii*-coni^J|  'jk. 

Call,   W, 

Senate   resolution  providing    for   a  special  committee   of   nine  Senators 
to    investigate  and    report    the  actual    value,    financial   status,    equip- 
ment,   etc.,    of    railways    in   the   United   States;    also,    as    to   any  attempt 
to    influence    or   control    the   elections    of  Members    of    Congress   or   of 
State  Legislatures.     April   23,1892,        Amended    and   laid    on    the    table, 
B. 

Civil  service  examinations  f o r' engineers   for   railway    valuation. 
(Railway   age    gazette, v. 54:    149?-93 ;    Jun.18,1913) 

Civil   service    examination   for  positions    in    railway  valuation* 

(Railway  and    engineering    review, v»53:    588-90;    Jun.21,1913) 

.Clarke,    E,   E. 

Railway    valuation.    '    [Comment    on   the   Federal    valuation^ 
(Traffic    world, v. 11:    679;    Mar. 22, 1913)        B,ICC,JC. 

Clements,    Judson   C. 

[Address   before  National   association    of    railway   commissioners,    on 

federal   valuation   work3 
(National  association   of    railway  commissioners,    Proceedings  ,1915, 
p,39  9*410)  Found    in  inost    libraries. 

Cole,    Anson  M. 

Walking    the    ties    in  a  Pullman  car.      Simple    joys    of    the   Commission 

that    is    valui  1^    the  railroads   for    the  government. 

(Boston    transcript,  Jan. 6, 1915)        B. 

Commerce    commission   hears    railroads    on   valuation, 

(Engineering    record,  v.72:    461-62;    Oct*9,1915)  LC.NY, 

Conant,    Charles  A, 

Evaluation  des    chemins   de    fer. 

(Revue   Iconomique    internationale ,    10th  year, v, 2:    436-40;   May   1913)    B 
B   has    also    translation,    5    typewritten   leaves* 

Conference   on    federal   valuation, 

(Electric    railway    j o  urnal, v.45 :    1031;   May  29,1915)         B,PRT, 

Conference   on    valuation, 

(Traffic   world, v.ll:    1184;   May   31,1913)        B,ICC,JC, 

Consulting    engineers   discuss    railway  valuation. 

(Electric    railway   j  ournal,  v,41:    936-    37;    May  24,1913)      B,NYPS,PRT, 

Cost    of    rail  valuation   has   been    exaggerated.     May  amount   to    |25,000,000   but 
not    five    times    that   sum,    as   various   newspapers    have    had    it, 
(Wall  street   journal, May  7,1914,    p. 7, col. 5)        B,LC,Ny, 

Cost    of   valuation  forty-five    to   sixty  millions, 

(Railviay  age   gazette  , v. 58:    339-f   Feb, 19, 1915) 

Cost   of   vajluation  work, 

(Railway  age  gazette  ,  v,  55:    242;  Aug, 8, 1913) 


4^' 


W' 


C: 


Valuation-*g;    Federal   valuation'-c  en  t,/|p  ;j| 

Cullop,      William  A. 

Speech   in    favor   of    the   "bill  providing   for  physical   valuation  of 

railroads,        [H,R, 22493] 

(Congressional   record, v»48:    9253-54.;    Jul,18,1912)         B,LC, 

Current    issue. 

A    costly   coneession    of    Congress,      evaluation] 
(Current    issue, v. 14:    Nov. 23, 1913:    5)         B. 

Delano,    Frederic   A, 

The    application   of    a   depreciation   charge    in    railway  accounting. 
[Chicago,  1908] 

(Journal   of    political   economy, v. 16 :    585-601;    Nov*1908)         ASCE,B,CU, 
Reprinted    separately,    p, 585-601.         C15-65.  LC.NY, 

ASCE,B,ICC. 
Abstract    in   Railway  age, v. 45:    471;    Mar. 2'P,  1908. 

Railroad,  gazette, V. 44:    681;    May   15,1908. 

Developments    in    connection    with   federal    valuation. 
(Railway   review, v. 57:    633;      Nov. 13, 1915) 

Developments    in    railway    valuation. 

(Railway   review, v, 56:    653;   May    15,1915) 

The   District    engineers    for   the    interstate    valuation    of    railways. 
(Engineering   news,v.71:    360-62;    Feb. 12, 1914)         B,LC,Ny. 
Biographical    sketches. 

Eaton,    J,    Shirley. 

The    indirect   result    of   national    rail?/ay  valuation.  ■ 

(Engineering   magaz ine ,v .46:    159-76;    Nov. 1913)         ASCE ,B ,LC,NY,PCV. 

Eaton,    J,   Shirley. 

Now  for  the    domesday    book   of   American    railroads.     Physical    valuation. 
(New  York    times,    Jan, 18, 1914)         B,LC,NY. 

Edgerton,    H.    H. ,    jr. 

The    valuation    of    the    railways.      Descriptive    of    the    work    of    taking 

the   physical    valuation  of    the    common    carriers. 

(Railway    engineering    and  maintenance    of    way, v. 30:    79-81;    Mar. 1915) 

Electric     railway    journal    [Editorial] 
The    coming    problem    of  valuation. 
(Electric    railway    journal, v. 41:    955-56;    May   31,1913)      B,PRT. 

Electric    railway    journal   [Editorial] 
The    value    of    valuation. 
(Electric    railway    3  ournal,  v.41:    449;    Mar.  15, 1913)         B,PRT. 

Electric    railway    journal    C^d^torial] 
Value    of    valuation. 
(EUctric    railway   j  ournal , v. 41:    667;    Apr. 12,  1913)         ASCE,B  ,NYPS  ,PRT. 

Elements    of    railroad    value   that    might    be    overlooked. 

(Engineering    rec  ord  ,  v."71 :    523-24;    A  .-r  .24, 1915)  LC,NY. 


m 


Valua.t 


ion-b3;    Federal  valuatior.-cont  >)  '^ 


Elliott,    Howard, 

Address    to    the   members    of    the   Eastern    Connecticut   dev.elopment   commit- 
tee,   and    of    the   civic    associations    of    Norwich,    New  London,    Willimantic 
Putnam   and   Danielson,         New  England   and    ten   years    of    the    New  Haven 
.railroad,-.   Norwich, Conn. ,    Apr,8,1915,        [Bos ton?]l915,        39   p,    8° 
Valuation,    p^20-22.  Found    in   most   libraries.        A15-791 

Elliott,    Howard, 

Address:    Federal   valuation   of    the    railways,    to    the    Trust    company 
section,    the   American   bankers    association...     New  York,    February   25, 
1916.        [New  York?    1916]        2C  p,    23°  A16-589 

Jlngineering  news    [Editorial] 

Can  engineers    be   trusted    to    arbitrate   fairly  and    intelligently 
between   the   public    interests    and    the   property    interests? 
(Engineering  news, v, 69:    1187-89;    Jun.5,1913)         B,LC,NY. 

Engineering   and    contracting   [Editorial] 

The   plank,  in   the   democratic   platform   plsdging    the   appraisal    of   all 
rai Iways . 

(Engineering    and   contracti  ng,v  .38:    562;  iSov.20  ,  1912)         ASCE,NYP5. 
Estimates   cost    to    range    from  ^2.50   to   |25,00  per  mile. 

Engineering   contracting   [Editorial] 

Some   reasons    v;hy    the   appraisal  of     railways    is    imperative    if    there    is 

to    be   government   regulation, 

(Engineering    contracting,  v,31:    158;   Mar.3,1909)         LC.NY. 

Engineering    news    [Editorial] 

Engineers   wanted    for    the   work    of     railway    valuation. 
(Engineering    news,v,69:    1289-90;    Jun.19,1913)         B,Lg    NY, HYPS, 

Engineering   news    [Editorial] 

A   hugb  piece    of    engineering   work,        [Federal    railway  valuation] 
(Engineering   news, v. 69:    476-78;   Mar, 6, 1913)         ASCE,NYPS. 
Contains   text   of  Valuation  Act, 

Engineering    news    [Editorial] 

Prcgress    of    federal    railway   valuation   v/ork  , 
(Engineering  news, v. 74:    1241;    Dec. 23, 1915)         B,LC,NY. 

Engineering    news    [Editori--ifl 

Seeking  buried    information    in    railway   valuation, 

(Engineering   new3,v,73:    1041-42;    May   27,1915)         ASCE,B ,  ICC,LC,NY,PCV, 

Engineering  news  [Editorial] 
Valuation  of  railroads. 
(Engineering  news, V.69:    283;    Mar. 8, 1913)         B,LC,NY, 

Engineering    record    [Editorial] 

Principles    of    valuation   again, 

(Engineering    record, v.TO:    577;    Nov. 28, 1914)         LC,PCV, 

Engineering    record    [Editorial] 
Steam    railroad    evaluation, 
(Engineering    record, v. 67:    678;    Jun.21,1913)         B,LC,NY. 


m 


9  N  #  i 

Valuation- 54 ;    Federal   rai  Iro  ads-cciit.;    '•^    ■  "  - 

Engineering    record    [Editorial] 

Valuation    of    the    railroads. 

(Engineering    record, v.67:    283}    Mar, 15, 1913)         S§CE,LC,NY. 

Engineering    record    [Editorial] 

Why    the    railroad   evaluation? 

(Engineering    record, v. 69:    433-34;    Apr. 18, 1914)         B,LC,NY,PCV, 

Engineers    wanted    for    valuation   work. 

(Railway    age    gazette , v. 54:    1579;    Jun.20,1913) 

Enormous    task    to   get   data.      Government  may   have    to   spend   millions    to    learn 
physical    valuation    of    railroads. 
(New  York    Call,    Aug. 25, 1914)         B. 

Esch,    John   J, 

Physical    valuation   of   ra  il  ro  ad    property.         Speech... in    the    House    of 
representatives,    Tuesday,    Decembe  r  3  ,  1912.      [Washington,  1912] 
20   p.    8°        B. 

Eshleman  ,    John  M. 

The  meaning    of    the    railroads'    valuation    theories, 

(utilities    magaz  in  e,  v.  1:    Mar. 1916:    2-3)      B,  ICC  ,  LC  ,NY,PCV,  UP. 

Expect   to    regulate   railway  securities.        Railroads   argue   physical   valuation 
principles, 
(mi    street    journal,    Oct. 4,  1915,    p. 11, col. 3)         B,LC,NY» 

Expert    railway   valuation. 

(Trade   and    transportation, v. 14 :    12;    Aug, 1913)         B ,H, ICC , LC ,UI , 

Fairchild,    H.    A, 

[Valuation    of    railways] 

(National   association    of   railway    commissioners,    Proc  eedings  ,1909 , 
p. 313-21)  Found    in    most    libraries. 

The  Federal   valuation   board. 

(Railway    age   gazette  ,  v. 55  :    715- 16  ;  K)ct.l7, 1913) 

Federal    railroad   evaluation. 

(Engineering    record, v. 70:    87-91;    Jul. 11, 1914)         LC,NY,NYPS. 

Federal    valuation   of    railroads    estimated    to    cost   |l5,000, 000.         Half    for 
the   government,    half    for    the    companies,    the    time    required    running 
five    to    ten   years, 
(Wall   street    journal,    Apr. 29, 1913,    p, 2, col. 4)         B,LC,NY, 

Federal    valuation   program. 

(Railway  age    gazette  ,  v. 58  :    1014;    May    14,1915) 

^ink,    Henry. 

Henry   Fink    on    danger  of     railway    valuation. 

I    (Railway   age, v. 43:    680;    Apr. 25, 1907)  ASCE,B,PCV. 

Nev/spaper    interview. 
Also    in   Railway    and    engineering    revi  ev;,  v  .47  :    35  9;    Ap  r.  27, 19012. 


m 


Vaiuation-65  j    Federal   valuat  ion- cCifPt.;  ^  '^ 

First   valuation    regulations. 

(Electric    railway    journal,  v.  44  :    3  47;    Aug  .22, 1914)         B,PRT. 

Fisher,    Franklin. 

Will   spend   ^15,000,000   valuing    our    railroads. 

(Railroad    and    current    mechanic  s^  v. 21:    385-90;    Aug.1913)         B» 

Reprinted    in   Advance  advoca  te  ,  v.23  :    121-24;   Feb. 1914.      B. 

Foster,    George  W,  " 

Appraising    the    railroads.      Government   and    interstate    lines    to    spend 
153,000,000    to    find    exe^ct   construction   figures.      Will   then   fix   rates, 
(Railroad   man's    magaz ine,v.29 :    223-27;    Feb. 1916)         B,LG,NY. 

Fritch,    L.    C, 

Proposed   national    valuation   convention. 
(Railway  age   gazette, v.  54:    1536;    Jun,20,1913) 

Fuller,    Hubert    Bruce. 

The    act    to    regulate    comimerce,    construed    by   the   Supreme    court. 
Washington,    Byrne   &    co.,    1915.         585   p.    8°        B,ICC,LC.         15-10301, 
Opinions    of    the    Court'  as   to    bases    of    value,    p. 42-43, 

Fundamental  problems    involved    in   railway  valuation.      A    report   of    the    con- 
ference   held    last  week  to    discuss    the    important  questions   proposed 
by  Director  Prouty* 
(Railway   age   gaz  ette  ,  v.58  :    1146^-50;    Jun.4,1915) 

Further   hardships    for   the    railroads. 

(Commercial   and   financial   chronicle  ,  v. 94  :    1537;    Jun.8,1912) 
B,ClevePL,CU,CornU,H,ICC,LC,NYPS,UI,UP,Y. 

Gaines,    Morrell  W, 

The   federal    valuation   of   railroads, 

(Yale   review, V. 5:    557-67;    Apr.1916)         B,LC,NY,Y. 

Garrett,    Robert   k   sons. 

A   few   short    talks    with    investors,      Ba  Itimo  re,  [l915]      16   p.    8° 
On    the  physical   valuation    off  railroads.  B,PCV, 

f  antic    task    of    valuation    of  physical  p  rope '-ties    of    the    railroads    has 
been    inaugurated   by    the    Interstate    commerce   commissiori, 
(iron  trade    review,  v. 55:    135-36;    Jul. 16, 1914)         B,ICC,LC,NY. 

Gillett,    Frederick   H.,    and    others. 

LDiscussion    in    the   House    of    representatives    on    the    railroads 

■       valuation] 
(Congressional   record, v, 52:    3807-24;    Feb. 10, 1915.      63d    Cong., 3d    sess  ., 
daily    edition)  B. 

Government  geppraisal   engineers. 

I     (Railway   age   gazette,  v. 54:    1054-65;    May    16,1913) 
Personnel    of    the    Valuation   board. 


m- 


Valuation-66  ;    Federal   valuat  i  on-cofePL*7  ^  "^ 

Graves,    A.rthur   C, 

Statement    concerning   bill    for    the   regulation    of    railroad    securities* 
{H.Ra7536) 

In_  U.S^C  cngresSoHouseoCommittee   on    interstate   and   foreign   commerce.- 
Hearings    on   bills    affecting    interstate   commerce,    61st  Congo^lst   ze: 
vol, 2:    1142-53 »  B. 

Includes    remarks    on   the   use    and   appropriaiteness    of   physical 
valuation . 

Gray,    E» 

Concerning    railway  valuation. 

(Railviay    and    engineering    review, v, 53;    105-06;    Feb. 1,1913) 

Harper*s    weekly  [Editorial] 

The   valuation  of    railroads. 

(Harper's    weekly, v, 58:    Nov.1,19  13:    4-5)         B,LC,NY, 

Harriman,    George  W.    R,  . 

Railroad    valuations;    a   treatise   on   methods    for   the   valuation    of 
property    of    common    carriers,    based    on    the   specifications    of    the 
Valuation  act    and    the,  decision    of    the    United    States    Supreme    court* 
Boston,    Wright  &  Potter,    1915,        B    has   Part   I,      74  p.    8°        15-9439 

Hearing   on  proposed    federal    railroad    appraisal. 

(Rail'jvay  and   engineering   review,  v. 53:    140-41;    Feb.15,1913) 
On    the   LaFollette-Adamson   bill. 

Heiss ,  A.  E. 

The  lion  and  the  lambs. 

(Traffic  world,v.ll:  1157;  May  31,1913)    B,ICC,JC. 

Heiss,    A,    E. 

Speculation    in   valuation. 

(Traffic   world, v^42:    191;    Jul. 26, 1913)         B,ICC,JC. 

Hens  haw,    George  H, 

[Valuation  of    railways ,»] 

(Nati  oal  association  of    railway    commi  ssions  rs  ,    Proceeding  s,  1912, 
p. 230-33)  Found    in  most    libraries. 

Hitch   in    railroad    valuation  plans.         Impossible    to    learn   "cost    to    date", 
it    is    said. 
(Journal   of    commerce,    Dec.4,1914,    p.8,col.3)         B,LC,NY,PCV, 

Holland    (pseud) 

Perfectly   fair  physical   valuation    of    railroads   prlobably   would   be    of 

great  benefit   to    the  people. 

(tall   street    journal,    Mar. 18, 1913,    p.l,col.4)         B,LC,NY. 

HoviT  much  are    the    railroads   worth? 

(Leslie's    weekly,  v. 117  :    58;    Jul. 17,  1913)         B,LC,NY. 

Hoxie  ,    George  L.. 

The    railroad    Valuation. 

(Moody's  magazine, V. 18:  27-30,  48;  Jan. 1915)    B,  ICC,,LC,UI ,  NY,  Y. 


« 


m 


I 

Ms 


ation-67j    Federal   valuation-oon  t«) 


Eason,    C»  W. 
^_^     Valuation   of    railviay  property* 
^^B  ■      ^schnic    engir^ar.v.         :    87-91;  1914)  NYPS, 

■     ■■-■■■■. 

Hulme,    Thomas  W, 

I    Federal    railroad    evaluation.      Four  months*    developments    as    set  forth 
by  General   secretary   Thomas  W»    Hulme    of    the    Presidents*    conference 
committee* 
(Engineering    record, v, 69:    630;    May  30,1914)         LC.NY^PCV, 

Hulme,    Thomas  V/, 

§  Federal    valuation   of    the    railroads    in    the   United   Stat^, 
(American   academy   of  politiaal  and    social   science.    Annals, v, 43:    182-90; 
Jan,1916)  B,LC,NY. 

Reprinted    in  Pennsylvania   railroad   company,    Information   for 
einployes    and   the  public,    series    IV:   3;    Jan.14,1916,        B, 
Abstract    in   Railway   reviev/,  v»58:    215-17;    Feb,5,1916, 

Hulme,    Thomas  W» 

Some   facts    for    the  man    in  the  street  about  federal   valuation  of 

railroads, 

(Pilot,    va7:    53-58;   Mar, 1916)  B,ICC,LC, 

Hulme,    Thomas   W, 

The   status    o  f    railway   valuation. 
(Railway    review,v.54:    797-98;   May  30,1914) 

Hulme,    Thomas   W, 

Developments    in   railway  valuation* 
(Railway   review,  v, 55:    13  5-38;    Aug  .1,1914) 

Hui?^i^'rey  3,    Alexander   C, 

The    railway  valuation  act. 

(Engineering    news, v, 69:    688-89;    Apr,3,1913)         ASCE, B,LC^NY,NyPS. 

Independent  [Editorial] 

Valuation   of    railway   property. 

(independent, V.77:    257-58;   Feb. 2.3, 1914)        B,LC,NY. 

Information  desired    for    federal  valuation.        Abstract   of    official   railroad 
bulletin   [of   the   Central   railroad  company    of  New  Jersey]    especially 
pointing    out  various    elemesats    of   value  not    readily  discernible, 
(Engineering    record,  v. 70:    387-88;  '  Oct. 3, 1914)    B  ,ASCE,LC,NY, 

Institute    of    consulting   engineers   considers   valuation. 
(Railway  age  gazette, v. 54:    1172;    May   30,1913) 

Interstate   commerce    commission    hearing    on    railway  valuatiop. 
(Railway    and    engineering    review, v. 47:   234;    Mar,23,19o') 


W' 


^ri 


erstate    commerce    commission   holds    valuation    hearing.  Steam    railroads 

set    forth   their    views    of    fundamental   principles    in  two-day    conference 
at  Washington  . 
(Electric    railway   j  ournal,  v„^*o  :    823;    Oct. 16, 1915)  B,PRT, 


,         *  *  * 

aluation-68;    Federal    va  luati  on~contc) 

Interstate    commerce    commission    hearing    on    valuation.      Railroads    urge   on 

IComiQis  si  on   to    cct-operate   with    them     in    establishing    fundamental  prin- 
ciples   to   be  used, 

Ireton,    Robert  E, 

Railroad    valuation. 

(Magazine    of    Wall    street, v. 12:    349-50;,  Sept. 1913)         B.LC.NY. 

Abstract    in   Railway   world, v. 57:    734;    Sept.l913»         ASCE,B,LC, NY* 

Jackson,    Carl   D, 

I     [Remarks     m    the    Federal  valuation] 
(National   association    of    railway   commissioners,    Proceed  ings  ,  1915  , 
p»414-15)         Found    in   most   libraries  » 
es ,    C ,    C  i 

The    function   of   federal    valuation    in     rate    making. 
(Railway    review, v. 58:    671-72;    May    13,1916) 

Paper  before    Railroad   men*s    improvement  association   of   New  York. 

Journal    of    commerce   [Editorial] 

A   costly   and    useless   piece    of    work* 

(Journal    of    commerce,    Apr. 20, 1914,    p.4,col,2-3)         B,LC,NY,PGV, 

Journal    of    commerce   [Editorial] 

Passing    of    the  "overcapitalization"    issue. 

(Jouma   1    of    comrrerce,    Apr.10,1915,    p. 4, col. 2-3)         B,LC,NY, 

"The   railroad   valuation    scheme    has    been  weighed    in    the  balance 
and   found    wanting," 

Journa   1    of    commerce   [Editorial] 

Physical    valuation    of    railroads, 

(Journal   of    comnBrce,    Feb. 26, 1913,    p. 8, col. l)         B,LC,NY, 

Journal    of    commerce    [Editorial] 

Physical    valuation   of    railroad  properties. 

I     (Journal    of     commerce.    May    3,1913,    p. 4, col. 2)         B,LC,NY« 
rnal    of    commerce   [Editorial] 
Physical   valuation    of    railroads, 
((Journal    of    commerce,    Apr, 1,1912,    p. 6, col. 2)         B,LC,NY, 
-  „rna    1  of    commerce   [Editorial] 
The    railroad    valuation. 
(Journal    of    commerce.    May   28,1913,    p. 8, col, 3)         B,LC,NY, 

I  rnal    of    commerce    [Editorial] 
\    Railroad    valuation   and    rates, 
(Journal    of    commerce,    Mar.14,1913,    p. 6, col. 3)         B,LC,NY. 
I  Reprinted    in    Ra  ilwdy  ag  e  gazette,  v.  54  :' 683-84|    Mar,21,1913, 


w? 


Valuation-69  ;    Federal   valuaticn-ccnt,) 

[urnal    of    comma  re  e   L.E-i  tc  ..^ial] 

Railroad   valuation   and    ra.t'BS, 

(Journal    of    commerce,    Dec «3, 1914,    p. 4, col. 3) 

urnal   of    commerce   [Editorial] 
Railroad   valuation    costc 
*  Journal. of    commerce,    Apr»25,1914,    p,4,col*2-3) 

imal    of    commerce    [Editorial] 

The    railroad    valuation   humbug, 

(Journal   of    commerce,    May    29,1915,    p. 4, col. 2-3) 

larnal  of  commerce  [EditorialJ 
The  railroad  vabation  job, 
(Journal    of    commerce,    lee  ,23  ,  1915  ,    p, 4, col. 3) 

Journal    of    commerce   [Editorial] 
Railroad   valuation    cost, 
(Journal    of    comm.ere,    Apr*25,1914,    p»4,col.2-3) 

Journal    of    commerce    [Editorial]      • 

The   useless    railroad   valuation, 

(Journal    of    commerce,    Apr, 26, 1913,    p,4,col,l) 


# 


B,LC.I^Y, 


B,LC,NY, 


B,LC,NY,PCV. 


B,LC,NY.PCV, 


B,LC,NY. 


B,LC,NY, 


Reprinted    in    Railroad   gazette , v, 54 :    1040-41;    May    9,1913. 

Journal    of    commerce    [Editorial] 

The   useless    railroad   valuation. 

(Journal    of    commerce,    Feb. 13,  1914,    p. 6, col, l)         B,LC,NY,PCV, 

Journal    of    commerce    [Editorial] 

What   makes    the    value    of   a    railroadt 

(Journal    of    commerce,    Jul, 29, 1913,    p,4,col,2)         B,LC,NY,PCV. 

Jurgensen,    Delbert   F, 

The  part   v/hich  may  be   taken    by   state    officers    in   seacuring   a  proper 
valuation   under   the   act    of    Congress    of   March    1st,    1913, 
3    typewritten    leaves,         f '^  B, 

•gensen,    Delbert   F, 

State    official    co-operation    to    secure   prope  r  valuation   under  act   of 

Congress,    March    1.1913, 

(Association    of    engineering    socities,  Uoumal,v,51:    55;    Jul,1913)    ASCE, 

•gensen,    Delbert   F, 

State    railv.ay   commissioners    and    federal    valuation, 
(Railway  dnd    engineering   review, v. 53:    529;    Jun,7,1913) 

States    that  the   Federal   valuation   is    a    contest  between   carriers 
and    the   public,    with    the    Interstate    commerce    commission  as   umpire, 

J^    W.    B, 

^B      Valuation, 

^K       (Railway    review, v. 56:    356-57;    Mar,13,1915) 

I 


m) 


9  « 

Valuation-70;    Federal   va luat i on-cont.) 


# 


Kansas.      Public    utilities    commission, 

,..In    re    fundamental  principles    involved    in   the   work    of    rnak  ing 
valuation   of    the   property   of    common    carriers.      Brief    on   behalf    ox 
the   Public    utilities    commission    of    the   state    of   Kansas..,.    JosvSph  L» 
Bristow,    chairmano,.  A.    E.    Helm,    commerce    counsel...    December   10, 
1915,        [Topeka,    1915J  63   p.    8°  B,ICC,PCV. 

Before    the    Interstate    commierce    commission. 

A   Summary    of    this   b-ief    is    in   Utilities   magaz ine, v. 1:    Mar. 1916, 
p. 22-25.  B,ICC,LC,NY,PCVjUP. 

iaFollette,    Robert  M. 

Centralization    and    community    of    control    in    industry,    franchise,    trans- 
portation,   and    finance   -    the   panic    of    Oc tob er, 1907 ,    and    its    lesson. 
Speech   in    the    Senate    of    the   United    States,    Mar. 17, 19    and    24,    and 
final   vote    of    Mar. 27, 1908.        Was hington* 1908 .      56   p.    8^  13-3622. 

B,LC.  "The   need    for    railroad    valuation,",    p. 34-36. 

LaFollette,    Robert   M. 

Regulation    of    railway   rates    and    services.      Relation    of    government    to 
commerce    and    transportation.        Speech    in    the   Senate   of    the   United 
States,    April    19,20,    and    21,    1906,    and   amendments    to    strengthen    the 
rate   bill    offered   by  Mr.    LaFollette  ;    the   arguments    and    votes    upon   the 
same..,,May   9-12,    14   and    18,    1906.      Was  hington,  1906.         148  p.    8° 

B,LC,NebHS,  Valuation    of    railroad   r.  roperty,p ,  69-79 .        7-20664 


LaFollette,    Robert  M. 

Valuation   of   rail\say  property  necessary    to    fix    reasonable    rates. 

Speech    in    the    Senate,    May   31,1910, 

(Congreosional   record, v. 45:    7139-44;    May    31,1910)  B,LC. 

LaFollette,    Robert  M. 

S,7400,      A   bill    to    amend    the    act   to    regulate   commerce    and   all   acts 
amendatorA'-    therieof,    and   to    increase    the   powers    of    the    Inte -state    com- 
merce   commission,        Dec. 20, 1906. 
(Congressional   reco]d,v.41:    567;    1906)  B ,  LC  . 

LaFollette,    Robert  M. 

IS.   501.      A   bill    to   amend  an   act   entitled    ^'An   act   to    regulate   commerce", 
...and    to    enlarge    the  powers    of    the    Interstate    commerce   commission. 
Dec. 4, 1907.  B,LC. 

Authorizes    Commission   to    ascertain    the   valuation    of    railway 
property   and   extensions    and    improvements    thereto,    and    to    make 
report    to    Congress. 
Referred    to    Committee   on    Interstate    commerce. 

LaFollette,    Robert   M.  ■ 

LS.    596.      A    bill    to   amend  an    act   entitled    "An    act    to    regulate    commerce", 
...      Mar, 25, 1909.  B,LC, 

Providing    for   the   valuation    of    railv.ay   property. 


4> 


«• 


Va  iuat  ion-71 ;    Federal    valua.t  i  L'::-c  onto) 

r 
LaFoilette,    Robert   M« 

Valuation    of    the    several    classes    of    the    property    of    coTR;:.on    carrieiu.. 
Speech    in    the    Senate    of    the    Unibed    Stat  eg    Feb » 24, 1913^ 
(Congressional    :  jc  ord  ,  v  v'i^  -    5126-32;    Mar*  15  ,;  1913)         r  ..  ""^O  ,. 

LaFoilette,    Robert  M. 

Valuation    of    railv;ay  property   necessary   as    a   ba^j  is    for    reasonable 

krate    amendments    to   the    Interstate    cornnei-cs   act»      Speech   in    the    oenat<-i  , 
May    25    and    26,    1910» 
(Congressional   record, v, 45:    6882-6913;    May   26,1910)  B,LC. 

Land   appraisers   wantsd    in    railway   valuation, 

(Railway    and    engineering    review,  v.  53:    1085;    Erov,22, 1913) 

Lavis    F. 

Modify  the  valuation  la^v.  ' 

(Railway  age  gazette, v. 58 :  434;  Mar. 12, 1915) 

Leach,    A»    B, 

Annual  address    of    the  president* 

(investment   bankers    association    of    America,    Proc  eed  in  gs ,  4th  annual 
convention,    1915,    p«14-23)         B. 

Abstract   under    title,    "Physical  valuation    of    railroads    of    li  tt.le 
value",     in   Wall    street   journal,    Sept .21, 1915 ,    p.7,col»4, 

B,LC,NY,PCV. 
McCarty,    Richard    J, 

The    federal    valuation   of    joint  facilities. 
(Railway    age   gazette, v. 58:    699;   Mar. 26, 1915) 

IkCarty,    Richard    J. 

Federal    valuation    of    railroad    property.        Kansas    City,  1915*      103   p,    8° 
ASCE.B. 
MacDonald,    J, 

Cost   of    valuation, 

(Electrical   world, v, 65:    589;    Mar, 6, 1915)         ASCE,LC,NY. 

McKenzie,    J,    N. 

Railroad    taxes    and   plans    for   ascertaining   fair   valuation    of    railroad 
property. 

^.National   association  of  railway    commissioners,    Proceed  in  gs,  1904, 
Pu50-55)  Found    in   most    libraries, 

McLaurin,    A,    J, 

S^  6561»  A  bill  to  require  interstate  railroad  corporations  to  make 
certain  statements  to  the  Inte -state  commerce  commission.  April  9, 
1908,  B,LC. 

Requiring    railroads    to    file    statements    of    railxmy  mileage   and 
value,    and   of    the   value  of    all   land  grants    or    other    valuations 
mad  3   either  by    the  general  government,    state,    county,    or 
municipal    donations. 
R?^f erred    to    Committee    on    interstate    commerce. 

Madden,    Martin   B. 

H.R, 27069,      A   bill    to    amend  the    interstate    commerce    law,        Dec. 11, 1912. 
B,LC.  [Providing    for   valuation    of    railways]] 


w 


i 


i,lu&.t  ion"7*i  i    Federal   valuati  on-cont,; 


'iadderi:    Martin   B. 

tH,R„l?.6986,      A  bill  providing    for    the    physical    valuation    of    i^e 

properties    of  railroad    companies    engaged    in    interstate    commence  „ 
JunVl8,1910.        B,LC, 

tT'f^king    a  ph37-sical    valuation   of    railroads. 
(Commercial   and    financial    chron  icle  ,  v  ..96  :    450-51;    Feb,  15,191.3) 
B,Cleve?L,CU,CornU,H,ICC,LC,NY?S,UI,UP,Y. 

Maltbie,    Milo   R, 

PL  On    the   valuation    of    railways] 
(National   association    of    railway    commissioners,    Proceed  in gs , 1910, 
p,200-04)  Found    in   most    libraries, 

ther,    Robert. 

Railway    regulation,      A    3^:;eech  before    the    Traffic    club    of    Pittsburgh, 
Apr. 3,1908.         29   p.    8<^      "b,HU,ICC,Y, 

Movement    for   physical  valuation,    p,19, 

leeting    of   valuation  engineers. 

(Railway   age   gaze tte , v, 54:    1616;    Jun.27,1913) 

Meeting    on   valuation, 

(Railway   review,v,56:    457-58;    Apr, 3,  1915) 

Mileage    of    governisent  valuation    inventory    tabulated, 

(Engineering    record, v. 72:    601;    No  v,. 13  ,  1915)         LC,NY, 

Minnesota,     -Railroad  and   vi^arehouse    commission, 

,  ,.In    re    federal   valuation    act    of  March   1,1913^         Brief    in    reply    to 
brief    of    September    Ist,  1915^    of    counsel    of  Presidents'    conference 
com.mittee*      St. Paul,    Dec  .6, 1915,         65   p.    tables,    8°  B,ICC,PCV, 

Before     the    Interstate    commerce    commission* 

Digest   by   Commissioner   Elmquist   in   Utilities   magazin  e,  v,l: 
Mar. 1916,    p. 12-17,        B , ICC , LC, NY.PCV, UP* 

Moore,    De   Witt  V, 

The    smaller    carriers    and    the    federal    valuation, 
(Railway    age    gaze tte ,v  .60:    759-60;    Mar. 31, 1916) 

Morrow,    James   B. 

Valuation   of    railroads    mammoth  labor   for    2,500.        Charles   A.Prouty, 
at   head    of   government's    investigation,    explains   plans    for    tremendous 
taski  upon  which  future    of    transportation    largely   depends, 
(V.^ashington   herald,    Mar,  15,1914)         B, 

Muller,  Jean  Pau  1, 

The   necessity    of    expert    service    in    connection    with   the   valuation   of 
property    of    carriers    by    the    Interstate   commerce    commission,,, 
[Washington, 1914]         11  p .    8°        B,PCV,  A14-1484 

Muller,    Jean  Paul, 

Selec  tedextrac  ts    from   decisions,    opinions,    reports,    and    speeches 
published    during    the    calendar   year   1913   on    cost    of    service   and    value 
of    railway  property    in    their   application    to    rate    adjustments* 
[Washington,  1914]         95   p.    8°        B  ,DCPU,NYPS  ,P' (V,  A14-^86 , 


€ 


,Yaluation~73  ;    Federal   valuation-c  ont^; 


» 


I 


ition  [Editorial] 

Pnysical   valuatio.-    of    railways, 
iNation,v,86:    209-10;    Mar. 5, 1908) 


B,LC,NY. 


of 


National   association    of   railwa^r  commissioners, 

I,,. In    re    certain   questions    arising    under    the   Act    of    Congress    of 
March   1st,  1913,    providing    for   a    valuation   of    the    several    classes 
property   of    carriers  •„.    Brief.,,    Charles    E.Elmquist   [and   others] 
Dec»l,1915«         Oklahoma    City, 1915*         168   p.    8°        B,ICC,PCV, 
Before    the    In  te  rs  tate    comnerce    commi  ss  ion, 
Abstra.Jby  George    A.Kenshav;   in   Utilities  magajz  ine,  v»l  :Mar.l916, 
p,4-12.  B^ICC,LC,NY,PCV,UP. 

National   association   of    railway  commissioners. 

Report    of    Committee   on   plans    for   ascertaining    the    fair   valuation    of 

railroad    properties. 

In    its   Proceeding  3^    1900-date,  Found    in   most   libraries. 

Abstract   of    1905    report   in   Railway  age, v«40:289-91iSept.8,1905. 
Report    for    1909    separately   printed,    13    p.    8°        B,LC,  9-35868 

Abstract    of    1910   report    in   Electric    railway    j ournal, v, 36 : 1062,1192 ; 
Nov.26,Dec,17, 1910,        Also    in    Railway   and    engineering    review, 
v,50:    1130;    Dec. 10, 1910. 
Abstract    of    1911   report    in  Electric    rai  Iv/ay    j  ournal,  v. 38  :  1026  ; 

Nov, 11, 1911, 
Abstract    of    1912    report    in  Electric    railway    j  ournal,  v. 40  :  1065  ; 

Nov, 23, 1912,      Editorial, p. 1051,        Edi  torial,  v, 40:1139  ;Dec  .7, 1912 
Abstract    of    report    for    1913    in   Electric    railway    j  ournal,  v, 42 : 
978-79 ;Nov,l, 1913.      Reprinted    in   Public    service    regulation, 
v,2:586-87;Nov,1913,      See   also    Wall    street    j  ournal  ^  Oc  t. 31, 1913  , 
p. 7, col. 2. 

National   association   of    railway    c  cmmissi  one  rs  , 
Report    of    Committee    on   valuation   bureau. 
In    its^  Proceedings,  1915,    p, 382-86,  Found    in   most   libraries. 

National    convention   of    railroad    commissioners. 

Resolution  presented   by  A^K.Teisberg   asking    for   valuation    of    railways 
•of     t^e   United   States    with    a   viev;   to    ultimate    ownership   by    the   govern- 
ment. 
In    its   Proceed  ings ,  1895,    p. 34-35,         Found    in    most   libraries. 

Nelson,    Jam.es    Poyntz, 

Federal    valuation. 

(Chesapeake    &    Ohio    employes'    magaz ine , v,2 :0g t .1915 :5-6 ;Nov, 19 15 :7-9 ; 
Dec, 1915:5-8;    v. 3  :Apr  ,1916:7-11;    Jun,1916  :5-9)  .B, 

New  York    sun    [Editorial] 

Mr.   Frout3/-   and    the  Greek   Kalends, 

(New  York  sun,    Nov. 20, 1914,    p,8,col.2)         B,LC,NY, 

Comment    on    the    federal  valuation    of    railroads. 

New  York    sun    [fditorial] 

Railvi'ay  valuation    again, 

(New  York    sun,    Dec,3,I91g)         ASCE  ,B  ,  LC,NY, 

Reprinted    in    Railway   and    engineering    revi  evir,  v,50 :    1172; 

Dec,24,1910. 


« 


c 


*  f  # 

Valuati  on-74  ;    Federal   va  luation-conto} 

New  York    times    annalist    [SditorialJ 

Physical   valuation    of     railroads. 
(Nev/  York    times    y.nnal  is  t,  v.l :    451;    Apr. 28, 1913)         3,LC,NY. 

New  York    times    annalist   [Editorial] 
Valuation    of    railv/ayi-; ,. 
(New  York   times   annali  s  t,  v.l :    227;    Mar, 10, 1913)         B.LC.NY. 

Newc  anb,    Harry   Turner, 

Railway   valuation   as   proposed    in    the  Adamson   bill* 
(Railway   wo  rid, v. 57:    23-24;     Jan, 1913)        ASCE,B,NYPS. 

Newlands,    Francis  G, 

[Speech    in   the  Senate  of    the  United    States    on    regulation    of    inter- 
state   commerce,    val  ijation,    etc.  3 

(Congressional   record, Vo48:    650-57;    Jan. 6, 1912)         B,LC, 
Daily    edition,    p, 687- 94, 

Newlands,    Francis   G, 

Valuation    of    railroads,        [Remaiics    in   the   Senate  ,Apr,4, 1910] 
In    his    Remarks    ir    the  Senate,   Washington,  1911,    p. 28-29.        B, 

No   attempt   yet   to    fix    prices    in  Federal   valuation.      Division    of    valuation 
is    collecting  data   as    to   market  prices,    and   studying   experiences    of 
carriers    as    to   actual    costs, 
(Engineering    record  ,v  ,73  :  .42  ;    Jan. 8, 1916)        B,LC,NY. 

Olmstead,    Marlin  E. 

Physical   valuation    of  property   of    common    carriers.        Speech,,, in    the 
House  of    representatives,    Dec. 3, 1912,        Was hing ton, 1912,      7  p,    8®     B, 

Oregon,      Public    service   commission. 

In    re    certain    of   the    fundamental    principles    involved    in  the   valuation 
of    the  property   of    common   carriers    subject   to   the  Act    to    regulate 
commerce.        Brief,,,      Clyde   B.Aitchison,     counsel,,,   [Sa  lem.  Ore,  ,1915] 
14  p,    8®  B,IiDC,LC,PCV, 

Before    the    Interstate    commerce    commission. 
Summary   in   Utilities   magaz  ine,v,  l:Mar,  19  16:25-26, 

II  B,ICC,LC,NY,PCV,UP, 

Iffer,    W,   A, 
I        Senate    resolution    requesting    information    from   Committee   on    interstate 
I       commerce   regarding    financial   status    of    interstate    railroads,    their 
I       value,    earnings,    cost    of   transportation,    effect  of    interstate   commerce 
I        law,    etc,        Dec, 6, 1892.  B. 

l  Ordered    to    lie    on    the    table, 

eoples    national   bank   of   Pittsburgh. 

I      Work   before    the    Interstate    commerce    commission    in    rate   case.      State- 
ment prepared   by   an    expert    .,,  Magnitude    of    the    task    of    carrying    out 
the  provisions    of   the   Federal   valuation    law, 
(Journal    of    commerce,    Jul, 1,1914,   p.3,coll2-6)         B,LC,NY, 


* 


# 


^ 


I 


luation-75;    Federal    valuati  on-ccnt  o) 


Philliper,    M.   G. 

La  baisse    des    valeurs    de    c  heroins    de    far, 

(Industrie    des    tramways    et    chemins    de    fer,    v,J:2 :759-6ii  Jul,1912)    NYP3  ^ 

psical    valuation. 

(Traffic    worldVv.9:    683.>845    Apr, 6, 1912)         B,ICC,JC. 

isical   valuation.      How   the    cataloguing    of    railroad    property    in    the   United 
States,    considered    useless    by  many    railroad   men,    is    regarded  by   tiro  se 
who    have    the    work    in    hand* 
(Annalist, V. 4:    442-43;    Dec. 7, 1914)         B,LC,NY,PCV, 

rsical   valuation.         I*C.C.to    commence   May    4    to    ascertain    cost   present 
and    reproduction  values    of    railways. 
(Railway    record, v. 5::    Mar. 22, 1913:    l)         B,ICC, 

flysical   valuation   data    called    for    from    the    railroads. 

(Commercial    and    fi nan  cia 1  chron icle * v^lOO :    872;    Mar. 13, 1915) 
B,ClevePL,CU,CornU,H,ICC,LC,UI,UP,Y,' 

Physical   valuation   districts. 

(Traffic    world, V. 12:    710;    Oct.18,1913)         B,ICC,JC, 

Physical    valuation   of    railroads. 

(Literary   digest, V. 46:    502;    Mar8,1913)         B,LC,NY. 

Physical   valuation    of    railroads, 

(Literary   digest, v. 44:    797-98;    Apr, 20,  1912)         B,LC,NY. 

Physical   valuation    of     railroads, 

(Public, v, 16:    892;    S ep t,19, 1913)         B,LC. 

Physical    valuation   of    rail  roads  .• 

(Wall    street    jci;nrnal,    Feb. 11, 1915,    p. 5, col. 3)         B,LC,NY,PCV. 

House    of    representatives    votes    down   Gillette    resolution    to 
discontinue    federal  valuation. 

Physical    valuation    of    the    railroads.      Outline    of   plans    of    Interstate   com- 
merce  commission    in    undertaking  work.      Expected    to    cost   between 
^^^    $15,000,000   and   $20,000,000.      Commission   will   have   difficulty    in 
^^K    securing   men    for  minor  positions.      How  work    will   be   divided* 
^^m     (Southern   lumb  erman,  v,71 :    Sep  t.3  0  ,  1913  :    31)         B, 

Physical    valuation    to    cost    ten   millions, 

(Southern    lumb erman , v.70 :    25;    Aug. 2, 1913)         B. 

Plan    for  physical    valuation   of    railways. 

(Railway    age, v, 43:    28  6-87;   Mar. 1, 1907) 

Recommendations    of    Chairman   Knapp' to   Senator  Elk  ins,    Chairman    of 
the   Senate   Interstate    commerce    committee,    relative    to    a  plan    for 
physical    valuation    of    railroads. 


■ 


Plans    of    Interstate   commerce    commission    for    ra  ilv/ay  valuation, 

(Electric    railway    journal, v, 42:    1137;    Nov, 29, 1913)         B,NYPS,PRT. 


m> 


V  d.  Jia  U  i  U  ,^  <  U  ,      r  ^-.ji^  I  rj. 


vet  J.U<-t      I'  .'.   Iv 


•# 


P'-^p-.-  '  ■-r-    fo/   the    ■■    "    ral    -    ':     ition    of   th^    railways.      Measures   adopted   hy 
the   different-  r.  ads     :o  &   jeing   or    soon    to    be    inventoried   by    the 
government    forces, 
(Railway   age  gazette , v, 58:    1107-09;    May  28,1915) 

Preparing   for    railroad   appraisal*  [Advisory   board    of    engineers] 

(Railway    and    engineering^  review,Vc53:    416-17;    May   3,1913) 

Presidents*    conference    committee. 

Before    the    Interstate    commerce    com^mii  3S  i  on.       In    the  matter    of    valua- 
tion   of    the  property    of    common    carriers    subject   to    the   provisions 
of    the   Act    to    reg  ulate  ■  c  anmerce.      Carriers'    objections    and   sugges- 
tions   with   respect    to    tentative   draft   of   sp  ecif  iciations    for  maps 
and  profiles.      Dated   August   1,1913.      19  p .    8®        ASCE,B,PCV, 
Reprinted    in  pm-rt    in   Railvay  and    engineering    review, 
v. 53:    Sgi-gE;    Gept  .20 ,  1913  . 

Presidents^    conference    comm.ittee* 

Circular   communication    to  chairmen    of   valuation    comm.ittees. 
Philadelphia,    Dec.15,1915.      3    p.    4^^        B,PCV. 

Relative   to   "instructions    to  pilots    in    the  matter   of    determinigg 
condition   per   cent,    of    propertjr," 
Reprinted    in   Railway    revi ew, v ,57 : 815- 17 ;Dec -  25  ,  1915. 

Presidents*    conference    committee. 

Circular    communication    to    chairmen    of    valuation    committees    with 
reference    to    valuation  order  no. 16    pertaining    to   aids,    gifts,    grants 
and   donations.      Philadelphia,    Feb. 14, 1916,        4  p.    4°     B,PCV. 
Abstract    in    Ra  ilway  ,  eng  ineer  ing   and  maintenance    of   way, 
V.30:    112;    Apr. 19  15,  B. 

Pres  idents""  conf  e  rence   committee. 

Circular   communication   to    executives    and   chairmen    of    valuation   com- 
mittees   of    railroads    supporting    the   Presidents'    conference    committee. 
The    inclusion    in    the    inventory   of    each  carrier  of    all  property  ovmed 
or   used    by   such    carrier.      Ph  ila  del]^hia ,    Dec. 14, 1915,      6   p.    4°      B,PCV. 

Presidents'    conference    committee. 

Circular    communication    to    the   carriers    with    reference    to    I.C.C. 
valuation    order  no. 2,    -    Abandoned   property,      Philadelphia,  Oc  t. 28, 1914  , 
4   p.    8°  B,PCV. 

Presidents'    conference    committee. 

Circular    in    connection   v/ith   Interstate    commerce    commission   division 
valuation  ordQT  number    11.        Philadelphia,   Mar. 22, 1915,        B,PCV, 
Relative    to   accounts    and   account  books. 

Presidents'    conference    committee. 

*  .  ,Conf  erence    between   Division    of   valuation,    members    of    state   commis- 
sions,   and    representatives    of    the  Presidents'    conference    committee   of 
the    railroads.       Washington,  D.C.  ,    May    27,28    and    29,1915.         172   p,    4° 
ASCE,E,.DC?U,NYMR.PCV. 

Abstracts:    Engineering    rec ord , v.71:728; Jun .5 , 1915,    ASCE,LC,NY. 
Railv/ay    age   gazette  ,v, 58:1146;  Jun. 4, 1915, 

ssidents*    conference    committee. 

Conference    communication    to    carriers    with   reference    to    I.C .C. valuat ion 
order  no, 7,    requiring    the    scheduling   of    the    carriers'    lands.        Phila- 


i- 


W) 


Valuation-77  ;    Federal   valuat  ioii-c  ont .) 


m 


Presidents'    conference    committee. 

Developments    in    federal    valuation    of    railroads, 
(Railway   revi ew, v .58 :    822-23;    Jun,10,1915) 

From  a    statement    giving   developments    to    Jun, 1,1916. 

Presidents'    conference    commit iee^ 

Developments    in    railway    v'alu§tion. 
(Railway   review, v. 55:    299-300;    Sept. 5, 1914) 

Also    in   Railway    age    gazette, v. 57 :    481-82;    Sep t. 11, 1914, 

Pros  i  dents  '    o.onf  erence   committee. 

Developments    in    federal   valuation    of    railroads. 
(Railway    review,  v.  58:    3  91-93;    Mar. 18, 1915) 

Presidents'    conference    committee. 

Discussion    of    some    of    the    fundamental   principles    involved    in    the 
valuation    of    the  property    of    common    carriers.      Oral  arguments   pre- 
sented  by    representatives    of    the    National    association    of    railway 
commissioners    and    the    state    railway    commissions    and   of    the    Presidents^ 
conference    commi  ttee,  ,.  Washington,    Jan  ,26-28;    1916,      Philadelphia, 
[1916]        151   p.   4°        B.PCV,  Before   the    Interstate   commerce 

commission. 
Residents'    conference   committee. 

,.  .Discussion  of  some  of  the  fundamental  principles  involved  in  the 
valuation  of  the  property  of  common  carriers,.  Oral  arguments  pre- 
sented by  counsel,, .  Washington, D.C. ,  Sept, 30th  and  Oct  l3t,1915»,. 
Philadelphia    [l915]        111  p.    ^°        ASCE,b',PCV. 

Before    the    Interstate    commerce    commission. 
Abstract    in   Railway  age   gazett  e,  v,59  :  651 ;  Oct  ,8, 1915  , 

Editorial,p.635, 
Presidents'    conference   committee. 

Federal   valuation  of    the    railroads    in    the   United   States. 
(Railway   and    engineering    review,v.53:    990;    Oct. 25, 1913) 

Comment    on   Commission's    tentative   draft    of    specifications    for 
maps    and   profiles. 


Presidents'    conference    committee. 

Federal   valuation   of    the     mil  roads    of    the  United   States, 
Oct, 28, 1914-    date,  B,PCV, 


[Circulars] 


jsidents*    conference    committee. 

Federal    valuation   of    the    railroads    i 
valuation   committees    of    the    railroa^^ 
[Philadelphia,  1914]         21   p,   nar,8° 
• 2d    issue,    Jun, 1915,      22    p,    nar.8 


1  the  United  States,  List 
companies,  January  1914, 
B,PCV. 

»        B,PCV, 


of 


Presidents'    conference   committee. 

Federal   valuation    of    railroads    in    the  United   States, 
1914-date,        B,PCV, 


S  ta  tements , 


Presidents*    conference    committee. 

Federal    valuation    of    the    railroads    in    the    United   States,      Synopsis    of 
statement   filed    with    the    I.C,C,,,   preparatory    to    oral   argument   before 
the   Commission   on   September  30   and    October    1  and    2,19  15.      [Philadel- 
phia,   1915]        41  p,    8°  B,PCV, 


i 


W) 


.uation-78;    Federal   valuat  lon-c  on  t»; 


« 


jsidents'    conference    committee. 

Federal  valuation  of  the  railroads  in  the  United  States,  [Synopsis 
of  the  reply-brief  of  the  carriers  by  Pierce  Butler,  Philadelphia? 
1916]         8   p,    8°  B.PCV. 

isidents^    conference   commitbae. 

Important  norice    [relative   to    conference   with   Commission  Mar.22, 1915.J 
Philadelphia,    Mar. 17, 1915.        1   sheet,    4°        B,PCV, 

isidents'    conference    committee. 

In    re    certain  questions    arising   under   the    Act    of    Congress    of    March   1, 
1913,    providing    for  the    federal   valuation    of    all    the   property   ovmed 
by   or   used    by    common    carriers    subject    to    the  Act    to    regulate   commerce 
Brief..,  Pierce   Butler   [and    other-S]    of    counsel.      Sept, 1,1915, 
[Philadelphia, 1915]         544p,    8<^        ASCE,B  ,  ICC  ,PCV, 

Abst'-act    in   Railway  review^V.SG:    461;    Oct, 9, 1915. 

Presidents'    conference   committee, 

...In    re    certain    questions    arising   under  the   Act    of    Congress    of 
March   1,1913,    providing    for    the    federal   valuation   of    all    the   property 
owned    or    used    by    common    carrier^,.    Brief    in    reply,  •,  Pierce   Butler, 
[and    others]    of    counsel,        January    15,1916,      Chicago ,[  1915]      206   p»8° 
B,PCV, 

Synopsis    in   Railv/ay   reviaw,v.58:    167-69;    Jan, 29, 1916, 

Presidents'    conference    committee. 
Progress    on    valuation  work, 
(Railway   ag e  gazette, v. 57 :    481-82;    Sept .11, 1914) 

Presidents*    conference    committee. 

Statement   prepared   by    Thomas   W.    Kulme,    general    secretary,  ^of    the 
developments    in    connection   with  Federal    valuation    in    the  year   1913, 
Philadelphia,    Jan, 29, 19  14,      4  p,    4°        B,PCV, 


Pres 


Pre: 


I 


idents'    conference    committee. 
Statement  prepared   by   Thomas   W.    Hulme,    general    secretary,    of    the 
developments    in    connection   v;ith   Federal    valuation    during    the    four 
months    ending   April   30,1914,      Philadelphia,    May  15,19M.        4  p,    4° 

B,PCV, 
idents'    conference    committee. 
Statement   prepared    by    Thomas   W.    Hulme,    general   secretary,    of    the 
developments    in   connection   with  Federal    valuation  during   Usiy    and 
June    1914,        Philadelphia,    June    27,1914,      8  p.    4°        B,PCV, 

Relative    to    conference    of    valuation   men,    preparatory''    to 
conference    vd  th    Interstate    commerce    commission. 


Presidents*    conference    committee. 

Statement   prepared   by    Thomas   W,    Hulme,    general    secretary,    of    the 
developments    in    connection   with   Federal    valuation   during   November   and 
December    and   a    review   of    the   developments    to    December    31,1914, 
Philadelphia,    Dec. 31, 1914,        4   p,   4°        B,PCV. 

Presidents*    conference    committee. 

Statement   prepared   by    Thomas  W.    Hulme,    general    secretar3'',    of    the 
developments    in   connection   with  Federal   valuation   during    January   and 
February   1915.        Philadelphia,    Mar. 1,1915,      4  p,    4°  B,PCV, 


# 


c 


(>^ 


1 


Valuation-79  ;    Federal   valuation-,-.c  ont,) 

Pr-^s  ^  ^  9nt3  ^    c  onf  ^  r-?  roe    commi  t''".ee,i 

Statement  prepared    by   Thomas   W.    Hulme  ,    general   secretary, of    the 
»  develcpments    vn    connection  wi  th   Federal    valuation   during   March, 193.5^ 

K         Philadelphia,    Apr.l,1915„        2   p.    4°        B.PCV. 

^Tresidents'    conference    committee* 

Statement   prepared   by    jjhomas   W.    Hulme,    general   secretary,    of    the 
developments    in    connecbion   with   federal  valuation    during   April    1915., 
Philadelphia,    May   1,19  1.5.        3    p.   4°  B,PCV. 

Presidents'    conference    committee. 

Statement  prepared    by   Thomas  W.    Hulme,    general    secretary,     of    the 
developments    in   connection    with  Federal   valuation    as    of    June   15,1915« 
Philadelpliia,    June    15,1915.      1    sheet »    4°        B,PCV. 

Presidents'    conference    committee. 

Statement  prepared   by    Thomas   W.    Hulme,    general   secretary,    of  the 
developments    in    connection   with  Federal    valuation  as    of    September  |., 
1915,        Philadelphia,    Sept. 1,1915.      1  sheet.    4°        B,PCV, 

Presidents*    conference   committ^s. 

Statement    prepared    by   Thomas   W.    Hulme,    general   secretary,    of    the 
developments    in    connection   with  Federal    valuation   as    of    November    1, 

1915.  Philadelphia,    Nov. 1,1915..   3    p.    4°        B,PCV. 

Presidents'    conference    committee. 

Statement   prepared   by   Thomas  W.    Hulme,   general    secretary,    of    the 
developments    in    connection  with  Federal   valuation   during  November  and 
December   and   a    review  of    the  developments    to   December  31,1915, 
Philadelphia,    Dec. 31, 1915.        13    p.    4<'        B.PCV. 

Presidents'    conference    committee. 

Statement  prepared    by    Thomas   W,    Hulme,    general   secretary,    of    the 
developments    in    connection   with   the   Federal   valuation    as    of   March   1, 

1916.  Philadelphia,    Mar, 1,1915.      21  p.    4°      B,PCV. 
Abstract    in    Railway  age   gazette  ,  v. 60:    763;    Mar, 31, 1916, 

_Pre3ident3*    conference    committee. 

Summary   of    information   received    in    response    to   the    circular    inquiry   of 
August   31,1914,    as    to    progress,        Philadelphia,    Nov, 2, 1914.      4°   B,PCV. 

Pre3idents'    conference    committe*e3. 

To   executives    and    chairmen    of   valuation    committees    of    railroads    sup- 
porting   the  Presidents'    conference    committee,      Philadelphia,    Oct-. 30, 

1914.  6   p,    4°        B.PCV. 

"Prepared   by    the  Railroad   land    committee    in    regard    to    the   land 
features    of    the  Federal   valuation    work," 

Presidents*    conference    committee. 

To    executiv  3    and    charinnen    of    valuation    committees    of    railroad   sup- 
porting   the  Presidents'    conference    committee,      Philadelphia,    Nov, 30 

1915.  B,PCV, 

Relative    to    co-operation   between   carriers    in    securing    land    data. 


* 


Valuation-80  ;    Federal   valuatioii-c  on  t,)  '■  ' 

Presidents*    conference   committee. 

To    the  exeGutiv.33    af    railroads    supportin  g  the   Presidents*    conference 
committee.      Philadelphia,    Jun.12,1914.      4   p.    4°        B,PCV. 

Inviting    suggestions    in    connection  with    "Suggested    instructions 
to   field   engineers    relative    to   study   of   quantities    and    spdcial 
features    of    con?:^  hr-.-.ct  ion  not  visible   on   a   field    inspection," 

Presidents'    conference    comni  t.  v-ee. 
Valuation   circulars* 
(Rail\my  age    gazette,  v. 58  :    443-44;   Mar,12,1915) 

Presidents'    conference    committee^ 

Valuation    of    aids,    gifbsi,    grants   and  donations, 
(Railway   review,  v»58:    <;97"99;    Feb  .2  6, 1916) 

Probe    of   physical   val   ias    of   Arrierican  rai  Iways  * ,  .  probable    effect    on    existing 
rates. 
(American  shippers'    gazette, v.l:    Mar.31,1913:    1-3)         B, 

Progress    in   the   federal  valuation  of    railways. 

(Railway   age    gazette,  v. 55  :    608;  Oct. 3, 19  13) 

Progress    of    federal    railroad    evaluation.      Five   new   orders    issued    by 

Interstate   commerce   commission  since    Nov. 1,1914.      Inventory   of    four 

roads   practically   done. 

(Engineering    record, v.71:    40;    Jan. 9, 1915)         B,LC,NY, 

Progress    of    federal    railway   valuation   work. 

(Engineering    news, v. 74:    1241;    Dec  .23, 1915)         ICC.PCV. 

progress    of   Federal    valuation. 

(Engineering    record,  v. 70:    564;    Nov. 21, 1914)         LC,NY,PCV. 

Progress   of   federal   valuation. 

(Railway   review,v.56:    518-19;    Apr. 17, 1915) 

Progress    of   valuation, 

(Ra  away    review,v.56:    45;    Jan. 9, 1915) 

Progress    of    valuation    of    railv/ays. 

(Railway'  age, V. 45  :    103;    Jan, 24,1908) 
Considers    progress    in   methods. 

Progress   on    the    federal   valuation    of    railways, 

A   review   of    the    work    done   to    d:^te   with  a    resume    of    the  methods   as    far 

as    they    have   been    determined, 

(Rajilway   age   gazette,  v.  56:    1530-32;    Jun.19,1914) 

Prouty,    Charles    Azro. 

lAbs  tract   of   address    before   the    15th   annual   dinner   of    the   American 

railway   engineerin-jg;  as  so  cia  t  i  on,    Chicag  o,  1914] 
(Railway   age    gazette,  v. 56  :    655;   Mar..l9, 1914) 

The    railway  valuation  and   the  men    engaged    in    the    wrk. 


m 


,-s^ 


Proi^^ty,'  Charles   Azro^ 

/dJi-ess    by    Dircjc-'Cr   Prouty, 

(Traffic    world, v. 16:    13:!':  ;    Dec. 25, 1915)        B,ICC. 

Discussion   of    valuation   before   employees    of    the   Commission, 
Prouty,    Charles    Azro, 

Federal   evaluation   o  "^    rr.il roads. 
(Engineering    record,    Feb<,21,19l4  LC,NY. 

Discusses    methods    of   prcosdure  ,    the    time   and   expense    involved 
and    s  0  iT.e    of    the   benefits    to    be    derived, 

Prouty,    Charles   Azro-. 

The    federal   valuation   of    utilities, 

(American   academy    of   political  and    social    science,    Annals, v»43: 
173-81;    Jan. 19 16)         B,LC,NY. 

Prouty,    Charles   Azro, 

Charles   A,   Prouty    on    functions    of   public    utility-   valuations, 
(Commercial    and    financial    chron  icle  ,  v,101 :    1676;    Nov, 20, 1915) 
B,ClevePL,CU,CornU,H,ICC,LC,UI,UP,Y, 
Frorr    r^irra^ks    beiora   the  PMJ.adelph  ia    conference. 


Prouty,    Charles   Azro, 

The   Honorable  Mr,  Prouty's   prospectus. 

(New  York    times    annalist ,v, 3 :    196-97;    Feb. 16, 1914)      B,LC,NY,PCV. 
The    benefits    of    a  physical   valuation. 

Prouty,    Charles   Azro. 

The   meaning    of    the    constitutional   protection    in   valuation, 
(utilities    magazine ,v  ,1 :    Jan. 1916:    204-08)         B, ICC ,LC ,NY,PCV, U^. 

Before    the    Philadelphia   conference    on  valuation. 

Discussion  by  A,    L,   Valentine,    p,217, 

Prouty,    Charles    Azro, 

Questions    involved    in    railway    vaD.uation. 
(Railway  age    gazette . v. 56 :    201-02;    Jan  .23, 1914) 

From   addi-ess   before   Dartmouth  alumni    ass  oci  at  I  on    of    Cnicago, 
Jan. 17. 1914, 

ty,    Charles    Aiiro, 
Railroad    valuation. 

(National  association    of    railway   commissioners.    Pro  ceedi  ngs  ,  1914, 
p. 128-41)         Found    in  most    libraries. 

Abstract    in    Traffic    world,v.l4i    967-68;    Nov, 21, 1914.      B,ICC, 

See   also    Journal    of    commerce,    Nov, 20, 1914,    p, 4, col. 2-3,      B,LC,NY, 

Prouty,    Charles   Azro. 

The    railway    situation    from  different    viewpoints,      Why    the    valuation 

»     should   not  be    discontinued. 
(Railway   age    gazet  te,  v  .58:    7-8;    Jan,    1,1915)1        Edi  torial,  v. 58:174  ; 
Jan. 29, 1915. 

Prouty,    Charles    Azro. 

Some   diffitulties    of    valuation, 
I^K      (Railway   revi  e\v,  v,58  :    28;    Jan. 1,1916) 
^^Hk.  From   a    talk   before    the   employees    of    the    Commission. 


^ 


liion-e^   Federal  va luati on- cont.)     '"' 


ity,       Charles  Azro  . 
A    twelve   million   dollar   job.      The  physical  valuation    of    the    railroads 
of    the  United    States ^c^ 
(World^s    work, V. 27^    708-12;   Apr. 1914)         B,LC,NY,PCV, 

tty,      Charles  Azro* 
The    valuation  of    railroads,    speech  "before   the   second"  annual  meeting   of 
the   Chamber     of    comn-erce   of    the  United   States,    Washington,    February, 
1914,         [WashingtGn;:L914j         15    p.    8°        ASGE,B,LC»  14-8914. 

Printed    in   Nation's    busi  ness  ,  v,2  :    Feb  dS, 1914:    38-40.        B. 
Public    service   regulat  i  on,  v»3  i  61-65  ;Feb, 1914. 
Electric    railway   j  ournal ,  v,43  :365-66  ;F  eb.l4, 1914, 
Railway   review, v. 54: 259-63 ; Feb .14, 1914, 
Railway    age   gazette, v. 55 :320-23 ;Feb .13, 1914, 
Moody's    magazine, v»17:153 }Mar*1914, 
Engineering   record,  v.69  :  228-29  ;Feb  .21, 1914, 
Railway  library, 1913 ,    p. 2 15. 
Railway    wo  rid,  V458:190;Mar.l914. 
Chicago    legal  news , v.46 :262-63 , 

routy,    Charles   Azro, 

Valuation    of    railways,      Charles   A.   Prouty    talks    of    the   v/ork    of    which 
he    is    at   the   head.      Says    end    of   task    is    in   sight    in   less    than  five 
years.      How  the    work     is   done. 
(Public   service    regulat ion, v,3 :    549-50;    Oct, 1914)         B,PCV,UI, 

.ailroad   age   gazette   [Editorial] 

Physical    valuation  of    railroads. 

(Railroad   age   gazette, v, 45 :    1029-30;    Oct. 2, 1908) 

ailroad    and  public    officials    discuss    federal   valuation    in    three- day  con- 
ference. 
(Engineering    record,  v, 71:    728;    Jun,15,1915)         LC,NY, 

ailroad    gazette  [Editorial] 

Estimating   the    value   of    railroad  property. 
(Railroad   gazette , v, 37 :    289;    Sept. 2, 1904) 

ailroad   gazette   [Editorial] 

Proposed    valuation    of    railroad   propert^r, 
(Railroad   gazette,  v. 42:    293-94;    Mar,8,1907) 

iilroad  gazette  [Editorial] 
Valuation  of  railroads, 
(Railroad  gazette, v. 42 :    730-31;   May   31,1907) 

iilroad   valuation. 

(Railway  news,  V,  99:    1320;    Jun.28,1913)         ASCE,B,  H,  JC,  LCjNY, 

iilroad   valuation  bill, 

(Wall    street    journal,    Apr. 12, 1912,    p,l,col.2)         B,LC,NY, 

iilroad    valuation   folly. 

(Railway   world,  v. 58:    353;    May    1914) 

Reprinted    from  the   Boston   transcript. 


K^ 


Valuation- 83  ;    Federal   valuat  ion-c  ont,) 

Pailroad   valuation  plan    is    long    and    costly, 

(Journal    of    comnierce,    Jan,5,1916,    p,12,col,l)         B,LC,Ny,PCV, 

Railroad  valuation    to     include  more    than  physical   property.      Act   of    Congress 
directs    Commerce    commission   to    get   wide   variety   of    daia, 
(Wall    street    journal;    i^p  r.  22, 1913  ,    p»l,col.4)         B,LC,NY. 

Railroad    valuation.      Commerce  board   promulgates   a    sweeping    order    to    common 
carriers.      Asks    yearly    inventory,      Deiuands  maps    and    plans    of    exten- 
sions   and    improvements    v/ith  data    to   show  actual  cost, 
(Trade    and    transportation,    v. 15:    Jul*1914:    3-4)         B,  H,  ICC,LC,UI, 

le   Railroad   valuation    committee, 

(Railway  age  gaze 'te,  v^^:  c  '    18;    Jul-4,1913) 

ilroad    valuation    plan.      Senate   progressives    to   bring    question    up  at   extra 
session, 
(Journal    of    commerce,    Mar, 11, 1911)         B,LC,NY. 

Railroad   valuation   rouses    critics.      Discuss   work    of    Interstate    commerce 
commission, 
(Journal    of    commerce,    Dec. 2,  1914,    p. 8, col, 3)         B,LC,MY,PCV, 

Railroad   valuation   work    costing    large   sums.      Experience    shows    outlay    to  be 
increas  ing  , 
((Journal    of    commerce,    Feb, 15, 1915,    p. 4, col, 1-2)         B,LC,NY,PCV. 

Railroads    are  beginning    to    inventory   their  property.      Prospect   for   passage 
of   Adamson   valuation  bill   and   political  agitation   of    the  subject   the 
reason. 
(Wall   street    journal,,    Jul. 9, 1912,    p, 2, col, 2)         B,LC,NY, 

Railway   age  [Editorial] 

Valuation    of    railwa3'-   properties, 
(Railway  age,v,29:    578-79;    Jun,29,1900) 

Railway   age  gazette   [Editorial] 

The    conference    on    valuation, 

(Railway  age  gazette, v, 58 :    1141;    Jun,4, 1915) 

Railway  age   gazette  [Editorial] 

[Congress    will  pass    a   bi],!   for   valuation    of    railways.] 
(Railway   age   gazet  t  e,  v.54  :    376;    Feb, 28, 1913) 

Railway   age  gazette   [Editorial] 

The   Engineering  association   in    valuation   work, 
(Rai  Iway  age  gazette,  V. 56:    590;' Mar.18, 1914) 

American    railway  engineering   association. 

Railway  age  gazette  [Editorial] 
The  federal  valuation  law^ 
(Railway   age   gazette,  v, 54  :    421-22;   Mar. 7, 1913) 


'€ 


'7^1 


' 


w 


ation-84;    Federal   val  uat  i  on- co  nt .) 


an.way  age    gazette   [Editorial] 

Fundamentals    of    valuation    of    public    utilities. 
(Railmy   age   gaze  t-.e  ,  v.55  :    444-46;    S  ept .  12  ,  1913) 

Railway   age   gazette    [Editorial] 

Let   the    go-v^ernment    go    ahec.d    and  prosecute   and    appraise    the    railways, 

I   (Railway   age   gaze- te, v, 49 ,    56;    Sept .3 0, 1910) 
Comment    on   the    demand    of    the    Topeka    shippers*    organization, 
Sept, 22, 1910,    for    the    "Mos  t  searchii:g    investigation    into    the 
actual    physical   value   of    all  railway    lines    in    the  United   States," 


.my   age   gazette   [Editorial] 
[Many   pcrints    are    suggest'^a   by   passage    of   a    valuation   bill,] 
(Railway   age    gazett  e,  v  .  54  ■;    419-20;    Mar,  7,  1913) 


Railway   age   gazette    [Editorial] 

The    need    for    concerted    action    regarding   valuation, 
(Railway   age   gazet  te  ,  v,  54  :    97  8;    May   2,1913) 

Uilway  age   gazette    [Editorial] 

The   practical    limit   of    detail    in    the    federal  valuation, 
(Railway   age    gazette, v, 58  :    44;    Jan. 8, 191$ 

Railway   age   gazette   [Editorial] 

[Prppa  rat  ions    of    the    Commission   for   the    valuation   of    railroads.] 
(Railway    age    gazette,  v, 54 :    1015;    May  9,1913) 

lailway  age    gazette    [Editorial] 

Progress    in   the    national   valuation, 
(Railway   age   gazette,  v,  56  :    111;    Jan.16,1914) 

.ailway  age   gazette   [Editorial] 

Railway  attitude    tov^ard    valuation    of    railways, 
(Railway   age   gazet +e  ,  v. 49  ::  1137-38  ;    Bee. 16, 1910) 

ailway   age   gaz:0tte    [Editorial] 

Seeking    a    basis    for    rate   regulation, 

(Railway  age   gazette,  v,  50  :    1024-25;    May    5,1911) 

ailway  age   gazette    [Editorial] 

Some   neglected    factors    of    fair   valuation, 
(Railway  age   gazet te, v.46 t    441-42;    Mar, 5, 1909) 

ailway   age    gazette   [Editorial] 

Some    reflections    on    the    federal    valuation   of    railways, 
(Railway    age   gazet te, v,56 :    1506-07;    Jun,19,1914) 

ailway   age    gazette   [Editorial] 

The    usefulness    off  physical   valuation. 

(Railway    age   gazette, v.5 1:    1203-04;    Dec. 15, 1911) 

Discussion    of    recommendations    of   Federal   securities    commission 
that    Interstate    commerce    commission   be  given  power  and    funds    to 
make  a   physical   valuation    of    any    road   whenever    in    its    judgment 
it   would  be    serviceable. 


'% 


n 


Va  lua  ti  on-85 ;    Fedei-ai   va  luation-cont,T  (^  ^ 

Railway    age   gazet-^e    f^d  i  torial] 

Valuation   and    ra +e    regulation. 

(T^ailmy  age  gazette  ,  Vc4-8:  437-39;  Mar. 4, 1910) 

Railviay   age   gazette    LEditorial] 

The   valuation    h^aririg    at  Washington. 
(Railmy   age    gazstte ,  Vo59  :    635;    Oct.8,1915) 

ilway  age  gazette  [Editorial] 
The  valuation  of  railwayir, 
(Railway   age   gazette jVo57 :    1110;    Dec. 13, 1914) 

ilway    age   gazette    [Editorial] 

What    s  l'B,ll   be    done    regarding    the  val^jiation? 
(Railway  age   gazette , v  .58:    174*75;    Jan. 29, 19 15) 

Bilwa3r    and   engineering   review  [Editorial] 

Demand    for  physical    valuation   of    railroads. 

(Railway   and    engineering    review,  v. 50:    81S;    Aug. 20, 1910) 

Railway   and   engineering    review  [Editorial] 

Meetings    of    railroad    engineering    committees    on   valuation. 

(Railway   and    engineering    review, v, 53:    803;    Aug.23,1913) 
• 
Railway    and    engineering    review  [Editorial] 

Physical   valuation   of    railways. 

(Railway   and    engineering    review, v. 52:    658-59;    Jul. 13, 1912)  • 

Railway  and  engineering  review  [Editorial] 
Prof.  Adams  on  valuation  of  railways. 
(Railway   and    engineering    review, v. 48:    737;    Sep t, 12 , 1908) 

Railway   and    locomotive   engineering    [Editorial] 
Ra  i Iway   va lu  at  i  on  , 

(Railway  and    locomotive    engineering,  v  ,  27:    255-56;    Jul. 1914) 
ASCE,B,CalSL,ICC,LC,UI. 

Railway  gazette   [Editorial] 

The   valuation    of     railways, 

(Railway  gazette  ,v, 18:    416;   Apr. 4, 1913) 

ti  Iway    inventories   becoming    general.      Spurred   by  Adarason   valuation    bill* 
(Railway   record, v. 4:    5;    Jul. 13, 1912) 

ilway  master   mechanic   [Editorial] 
Valuation   of    the    railroads. 
(Railway  master   mechan  ic,v. 40:    33;    Feb. 1916)         ASCE,  B  ,  Clb/ePL,  CalSL.UP. 

Railway    officer    (pseud) 

A    "reasonable"   valuation. 

(Railway  age   gazette, v. 58 :    122;    Jan. 22, 1915) 

ilway   officers    on    the    1911    outlook.      President   Taft    in    his    recent  message 
recommended    legislation   to    authorize   and  provide    funds    for    the    Inter- 
state  commerce    commission    to    make    a    valuation   of    railwa^^^s.      What   is 
your    objection    to  such    legislation?      [Sjrmposium    of    replies] 
(Railway  age   gazette, v. 49 :    1232-34;    Dec. 30, 1910) 


m 


V^^luation-86  ;    Federal   valuat  ion-cont,; 

Pailway   presidents'    valuation   committee  • 

(Railway   age   gazette,  Vc56  i    332;    Feb. 13  ,1914]) 

Railway    record    [Editorial] 

_  The   physical    valuation    of    railway  property. 

P         (Railway   record»-v4:   Aprc6,1912:    l)         3, ICC, 

Railway   regulat  ion' and   physical    valuation, 

(Nation, .V, 99:    640-41;    Nov  ,26, 1914)         3,LC,NY. 


I 


ilway   review  [Editorial] 
Progress    of    valuation, 
(Railway   review,  v^55:    56'r-S8;    Nov. 7, 191+) 


Railway   valuaticn, 

(Boston    financial  news,    Apr.6,1914,   p,l,col,4)         LC,PCV, 

The   Railway   valuation    board    of    the    Interstate    commerce    commission, 
(Engineeri  rg  news, v, 69:    1019-20;    May   15,1913)        B,  LC  ,NY,NYPS, 

The    Railway    valuation    law, 

(Railway  agie  gazette,  v, 54:    397-98;    Feb, 28, 1913) 

Tbe  Railway   valuation   law, 

(Railway   age  gazette  ,v  ,54:434;    Mar,7,1913) 

Railway   valuation    law  proposed,      [Adamson  bill] 

(Railway   record, v.4:    Dec, 7, 1912,    p,4)         B,ICC. 

Railway    valuation  may  cost   ^25,000,000. 

(Trade  and    transportati  c^  v,16:    Dec.1915:    8)        B,  H,  ICC  ,LC,UI , 

Railway    valuation    plans, 

(Railway   and    engineering   review,  v, 53:    727;    Aug,2,1913)        B, 

Railway   world   [Editorial] 

Estimated    cos-t    of    railway  valuation, 
(Railway  world, V. 58:    347;    May    1914)      B , H, HU, ICC,LC ,NY,UI ,UM,UP. 

Railway  world   [Editorial] 

The   value   of  a  physical   valuation, 

(Railway  world, v, 57:    263-65;    Apr. 1913)         B, H, HU, ICC, LC.NY.UI ,UM,UP, 

Randall,    J,   B, 

A   complete    camp    train    f o r  a   valuation  party.      Description   of    the  manner 
in   which    four   cars   were  equipped  for   use    of    engineers   in   the    field. 
(Railway   age   gazette, v, 56 :    1091-92;    May    15,1914) 

Also    in   Railway   gazette   [London]  ,v, 21 :447-48;0ct, 23  ,  1914, 

Rapid    rechaining    for    railroad   appraisal. 

(Engineering    news, v, 72:    304;    Aug.6,1914)      B,LC,NY, 

Recent   progress    in  the   federal   valuation  work.      The  methods    are    being    revised 
and    standardized   and    increased   results    secured    in   all   departments. 
(Railway    age  gazette, v, 59  :    569-71;    Sept ,24, 1915) 


c 


Valuati  on-87',    Federal    valuat  icn-con  tj 


Rice»    George. 

[On    the    valuation   of    railways] 

(National   association   of    railway    commissioners,    Proc  eed  ings  ,1910, 
p*2o4-07)  Found    in  most   libraries. 

Richardson,    William* 

H.R.21770,      A   bill   to   aii  ...nd  an    act   entitled   "An   act   to    regulate    com- 
merce",...     Feb. 24, 1910.        B,LC. 

Authorizes    Commission    on    its    own  motion    to     investigate   and    fix 
rates    and   classifications,,.   Also    directs    Commission    to 
investigate    and   fix  value   of    railroad  property. 

Ripley,   William  Z, 

Physical   valuation   of    railways, 
(Nation, v.86:    209;    Mar,5,1908)         LC,NY. 

Road   valuation   rouses    critics.      Discuss   work    of    Interstate   commerce    commis- 
sion.     Commission   expected    to    ask  Congress   for  $3,000,000   appropriation 
for  physical    valuation   work.      Impracticability   of    work   being   proven. 
(Journal   of    commerce,    Dec.2,1914,    p. 8, col. 3)        B,LC,NY. 

Roads    protest   the    costs    of    valuation.      Say    it   would    cost    $5,000,000    to 
supply  way  maps. 
(Journal    of    commerce,    Sep  t.l5, 1913  ,    p.4,col.5)         B,LC,NY,PCV. 

Robinson,    J.    T. 

H,R,155,      A   bill   autlisrizing  and   directing    the    Interstate   commerce 
commission   to    ascertain   the    present   true   value   of    every   railroad    and 
of    all    rai  Iroa'd   property    engaged    in    interstate    doramerce,      Dec, 2, 1907, 

Saturdajr    evening   post   [Editorial] 
Fifteen  millions    for   what. 
(Saturday   evening    post, v, 186:   Aug.30,1913:    20>        B,LC,NY- 

Comment   on   the   federal    valuation,    the    cost   and  possible    results. 

Say    railroad    value   exceed    capital,     ^v-aluation   bill   expected    to    exonerate 
carriers. 
(Journal    of    commerce,    Feb. 27, 19  13,    p.l,colil)         B,LC,NY. 

Says    valuation    of    roads    is    useless. 

(Journal    of    commerce,    Dec. 29, 1913,    p. 9,  col. 7);        B,LC,NY,PCV. 


I 


entific    American  [Editorial] 

Government   valuation    of    railroads, 

(Scientific    Ameri can, v.l09 :    Jul. 19, 1913:    46)         ASCE ,B, LC, NY, 


Shepherd,    Frank    C. 

Federal    valuation    of    railroads, 
Wk       (New  England    railroad    club,    Proceedings,    Jan, 11, 1916,    p. 270-88)         B. 
^^B  '  Discussion,    p. 289-303. 

Shotwell,    Thomas    C, 

t     Railroad   plan    to    sell    out    to    United    States.      Agitation   for  physical 
valuation   being   fostered    by   the    companies   themselves, 
(New  York    American,    Apr. 10, 1911)         B,NY. 


m 


m 


xation-88;    Federal   valuation- cont.) 


le  phases    of    the  American    rai'l.^-r"ay  problem* 
(Go  vernment ,  V  ,1;    vulol^C^i.    '7rl8)    ASCE. 
Valuation    of    railroads    discussed, 

iding    of    engineering    candidates   [for  positions    with  valuation   commission] 
(Railway  age  gazette,  v  .53^s "  991 ;    Sept  ,21, 1913) 

ke    commissions    want    to    be    heard    in   valuation, 

(Railway   and   engineering    leview,  v,53  *    613}    Jun.28,1913) 

.Iwell,    Arthur  E, 
Mr,    Stillwell    on    the   expediency   of   valuation. 
(Railway   and    engineering    rev  iev*r,  v  ,5  0  :    1045;    Nov. 12, 1910) 

Extracts    from    remarks   before    Interstate    commerce  commission, 

rone   and  Webster  public    service    journal    [Editorial] 
[Uselessness    of    railway   valuaticn] 
(stone   and   Webster  public    service    j o urnal, v.l5 :    405-06;    Dec, 1914)      B, 

Suggestions    as    to    inventory  and    information    on    railroad  valuation. 
(Railway   and   engineering   review,  v. 53:    822;    Aug  .30,1913) 

Taft,   William   Howard, 

Speech   of   acceptance   [of    his    nomination],    delivered    at  Cincinnati, 
July   28,1908, 

In    his    Presidential    addresses    and   state    papers.   New  York,  1910,      B^LC, 
Physical  valuation   of    railways,    p,8-10. 

Tangled    theories    of    railway   valuation. 

(Engineering    co  ntracting  ,  v  .43  :    567;    Jun,30,1915)         LC  . 

Task    of    valuing    railroads    of    the   United   States   will   take    from   five    to 
seven   years , 
(American   shippers   gazette, v,l:    Aug. 15,  1913:    9)         B, 

'horn,    Alfred   Pembroke  , 

Federal   valuation  of    railroads;    advantage    of    location   an  important  and 

controlling    element   of    value.      Letter    to  W,    W.    Finley,,,  Washington, 

July   22nd, 1913,      [Washing ton,  1913]         72   p,    8<>        B,LC.  A14-1317. 

home,    Elif  f  ord  , 

The   national   appraisal.  Paper  read    at  the  Mississippi   Valley   states* 

conference,    Jun.7,l913,  [Des   Moine3?1913]      13   p.    8°     ASCE.B. 

Reprinted    in   Public  service    regulation, v,'^:273-75 ;    Jun.8,1913). 

home,    Clifford, 

[Remarks    on   federal   valuation] 

(National   association    of    railway   commissioners,    Proceedings, 1915 , 
p. 412-14)  Found    in  most   libraries, 

'home,    Clifford. 

.., Western   advance    rate    case.      In    re   advanse    in   rates    in   Western   classi- 
fication   territory.      Brief   and    argument  as    to    financial   condition   of 
railroads    on   behalf    of    the    state  and  public    service   commissions    of 
Minnesota   [and   other  states]        Chica go , 19 15.      289   p,    8°      B , ICC,Ma3sPS . 

Discussion    of    valuation,    p,262-78. 

Before    the    Interstate   commerce    commission. 


m 


m 


uf  «- 


Valuation-89  ;    Federal    valuation-- con 

Trade   and    transportation   [Editorial] 
Railway  valuation, 
(Trade    and    transp  ortat  i  on  ,  v^l4:    65-66;    Apr. 1913)      B,  H,  ICC,LC,UI  « 

Traffic    world   [Editorial] 
Task    of    valmti  on, 
(Traffic    world,  v. 14-;    45;    Jul. 11, 1914)         B,ICC,JC. 

Traffic    world    [Editorial] 

The   valuation   engineers.      [Biographical   sketches    of    the  rmoi    retained 

b3'-   the    Commission] 

(Traffic    world, v. 11:    958-60;   Ma}^   3,1913)         B,ICC,JC. 

U,    S.    Congress.    Houie. 

[Discussion    of    amendment    to   Sundr3^   civil   appropriations   bill  provi- 
ding   for   free    transportation    of  persons    and   freight    engag-ed    in   the 
federal   valuation   of    railways.] 
(Congressional    record, v. 51:    10273-75;    Jun.11,1914)         B,LC, 

U.    S,    Congress.   House. 

[Discussion    of   E.    C.   M,    Rand's    offer    to   make  physical    valuation    of  U.S, 

railways    in  4  years    for   arum    of   $5,197,000] 

(Congressional    record, v. 51:    10799-8D0;    Jun.20,1914)  B,LC,PCV. 

U,    S,    Congress,    House. 

Physical   valuation   of    railroads.      [Discussion    in   the    Hose.] 
(Congressional   record, v. 49:    46-76;    Dec. 3, 1912)         B,LC. 
Daily    edition,    p. 48-62. 

U.   S,    Congress.    Committee   on    appropriations. 

Interstate   commerce    commSssicn,      Statements   of   Mr.    James   S.Harlan, 
Mr.   George  B.McGinty,    secretary^,-   Mr .CA.Prouty ,    director    of    valuation, 
and   Mr. George   P.Graham,    disbursing   clerk.      [M  on  da^?-,  Jan  ,4, 1915] 
p. 304-37.    8^0  [On    the    1916    appropriation   bill]  B, 

Appropriations   necessar}'-   to    complete    the    valuation   work, 

U.    S,    Congress.   House.    Committee   on   appropriations. 

Sundry    civi I  bill,1915.      Hearings...   Washington, 1914.      1796   p. 8°     B,PC\ 
"Physical   valuation   of    railroad   properties",    statement  of 

■  Director  Prouty,    r.. 479-89,    1733-35. 


,    Congress.    House,    Committee    on    interstate  and    foreign   commerce. 
Hearings ., -on   K.R, 26986,    physical    valuation    of    railroad   properties. 
Wash  iigton, 1911.         38  p.    8°        B,LC,NY.  11-21242. 

Stateruents    of    Hon.Martin   B, Madden  ,   Hon. Irvine   L.Lenroot   and 

Hon.W.D, Jamieso  n. 


U.   S,    Congress,    House,    Committee    on    interstate   and    foreign    commerce^ 

Investigation   and    report    of    property   values,     together   with   the   status 
and    control    of    stocks    and   bonds    of    carriers    subject   to    the   act    to 
regulate    commerce.      Hearings.  ,  .on   H.R, 12811,    as    to    the   details,    methods, 
practicab  ili  ty,  ,  and    costs    of    the   investigation  proposed.      Feb  .15   and 
16,    1912.        Washington, 1912,        46   p.    8°        B,LC,NY.  12-35512 

Physical   valuation   of    r  ai  Iway  p  rop  erty , 


^ 


# 


m 


«i 


S,    Congress,    S-snate,. 

[Discussion    of    ar.eni;.'en  t    to    Sundry    civil    appropriations    bill   proviifi}^ 
for    free    transportation    of    persons  -and    ireig;ht    5ngai^;ed    in    the    Federa-j, 
valuation   of    railways^] 


(Con 


gressionax    r 


-o.-.    .-.vtI 


v,sv;  I 


11801;    Jul. 8, 1914)         B,LC. 


S,    Congress  a    Senate. 

Physical   valuation    of    ra:.:  roads,     [Discission    on   H.P.,22593J 
(Congressional    record, v. 49:    3794-3805;    FeT:  .24, 1913)         B,LC. 
Daily   ed„»    p. 3907-13, 

S,   Congress.    Senate,    Comrr.iT.tee    on    interstate    commerce. 

Physical    valuation    of    property    of    common    carriers.      Hear ings . . .on 
H,R. 22593,    a   bill. . .p roviding   for  physical    valuation   of    the    property       . 
of    carr  ie  rs. ,  .and    securing    information    concerning    their   stocks    and 
bonds    and   boards    of    directors.      Feb  ,11, 1913-Feb  .17  ,  1913  .      Washington, 
1913.         139   p,    8°        B,LC, 

S.    Congress,    House.    Committee    on    interstate   and    foreign    commerce. 

Physical    valuation    of    the  property    of    carriers      Report  [to    accompany 
H.R. 22593]         Report  no, 477,         2   p.    8°        B,LC,  62nd   Cong., 2d    sess. 

Ts,    Congress.    Senate.    Committee    on    interstate    commerce. 

Physical   valuation    of    property    of    common    carriers.      Hearings. .  .on 
H.R. 22593,        Feb, 11, 1913,      Washingto n, 19 13*         4   vols.    8°        B,LC« 

U.    S.    Congress.   Senate,    Com.mittee   on    interstate    commerce. 

Valuation    of    the    several   classes    of    property    of"   common    carriers      Report 
,  .  .on   H,R.22593,.,   With   hearings    and    index,.,   tVashington,  1913,      246  p, 
8°        Senate   report   1290,      62nd    Cong., 3d    sess.      ASCE, B, LC, NYPS ,    13-35118 

U,    S,    Interstate    commerce    commission. 

Conference  between  Board  of  engineers  representing  the  Interstate  com- 
merce commission  and  committee  of  engineers^ representing  the  railroads 
in    the  United    States.     Washington, Oct, 14  &   15,1913,      45   p.    4°        B, 


I 


.    Interstate    commerce   commission. 
Division    of    valuation. 

In.  Its.  Annual   reports,    1914:    pt,l:    61-64 
Found    in   m.ost    libraries. 


1915  :    pt,l:    60-66. 


.    Interstate    commerce    commission. 

Western    rate   advance    case,    I    &   S    docket  no, 555,      Decided    Jul. 30, 1915 
[Washington, 1915]         35    I  .C.C,49 7-681,  B,ICC,LC,NY, 

"Testimony   upon    the    value    of    the    carriers^   property",    p, 527-30. 


U,    S  ,    Interstate    commerce    commission. 
Physical   valuation  of    railways. 

In    its   Annual    report,    1909,    p. 6,  Found    in   most   libraries. 

Comment    in   Railv/ay   age   gazette,  v, 48  :    77;    Jan. 14, 1910. 
See    also    its    annual    report, 1913,    pi75-79. 


'^ 


^'ftt,?  -^P' 


S.    Interstate    Qommeroe    commission. 

Valuation    circul?r   no. I..      Pre  lirainar)''    work    by    carriers, 
3    p,    8°  B. 


lay    1,1914, 


,    Interstate    commerce   commission. 

Valuation    of    railroad   p  rot. ^rties.      Report    on   S.501.      Mar. 25, 1908. 
Series    no,6.      Washing  ton, 1908 .      10  p .    8°        B , JC , LC ,NY,PCV,  8-35298 

Contains    letter   of    Henry   C.   Adams,    May    24,1906,    on    cost   and 
necessity    for    federal    valuation.      A    reply    to    letter    of    President 
Roosevelt    of   May    l't/>,1906,    to    the    Interstate    commerce    commission, 

.    Interstate    comm.erc  e  commission. 
Valuation    of    railroad   property. 

In    its    Annual)   report,     1903,    p. 26-32;    1907,    p. 149-50;    1908,    p, 83-85; 
1910,    p. 37,  Found    in   most    libraries. 

,    Interstate    commerce    commission. 
Valuation   orders,  ASCE,B,LC,  15-26215* 

Ko,l.    Specifications    for    maps    and   profiles,,,    1st    issue,      Feb, 1,1914, 
Comment    in   Engineering    rec ord , v. 68 : 282 ;Sep twl3 , 1913 ;      v. 69:234; 
Feb. 21, 1914.  Also    Traffic    world  ,  v. 14:  23  ;  Jul. 4  ,  1913  , 

No, 2,   Abandoned   property,         1  p.    8*^ 

No, 3,    Regulations    to   govern    the    recording    and    reporting    of    all    ex- 
tensions   and    improvements,    1st    issue.   Effective    Jul. 1,1914, 
8  p,    8° 
No, 4,    Inventory   of    materials    and    supplies,      Jun,25,19  14,      1  p ,    8° 
No. 5,    Modifying   and    supplemental    order   [re  Mac    Order    of    Jan. 12, 1914] 

Nov, 21, 1914,         1    ., .    8° 
No, 6,    Regulations   modifying  and    supplementing   no.l.      Effective 

Nov, 21, 1914,         5   p*    8° 
No,7fc    Order,    instructions,    and   forms   pertaining    to    schedules   of    land, 

Nov, 21, 1914.         8   p,      forms,      8°  15-26068, 

No. 8,    Regulations    and    sample    forms    to    govern   the    recording   and    re- 
porting   of    register   of    equipment  and    original    cost    to    date   by 
com.mon    carriers,      1st    issue.      Effective  Nov,  21, 1914,         Forms, 
No, 9,    Transportation    of    employees,    supplies    and    cars    of    the   Valua- 
tion Division,      Dec  ,14,1914,         1  p,    4° 

--Supplement   no,l.      Fixing    charges    for    cars.         1   p,    4° 
Jun,2,1915,. 
No. 10,   Modifying  and    supplemental,  order ,      Abandoned   property, 

Dec,  23, 1914.  1   p,    8° 

No, 11,    Order,    instructions,    and    form   pertaining    to   an    inventory    of 

rdcords,,.    Jan, 21, 1915,        8   p,    fonn,    8*^ 
No. 12.    Indu3+rial    tracks,      Jan,21,1915,         Ip,    form,    8^^ 
No. 13.    Schedules    made   by  carriers.      Feb. 9, 1915.         1   p.    8° 
No. 14.    Order,     instructions    and   forms    pertaining    to   purchases    of 

materials,    prices    paid,    and    rates    of   compensation  paid    for 
labor,,.   Effective   Feb. 9, 1915.        Forms,  4° 
No, 15.    Order,     instructions    and    form  pertaining    to   privileges    given 

and   leases    made   by    steam    railroads,,,  Mar,8,1915,      5    p.    form, 
•  No. 16.    Order  and    instructions   pertaining   to    aids,    gifts,    grants   and 

donations, .,    Mar, 30, 1915,         2   p.    8° 
No,  17,    Order,     instructions    and   forms    pertaining    to    purchases    of 

materials,   prices   paid,    and    rates    of    compensation   paid    for 
labor,,,   telegraph   companies.      Effective  May   5,1915,      Forms, 
No. 18,    Order,    instructions    and    forms    pertaining   to   purchases    of 

materials,    prices   paid,    and   rates    of    compensation   paid    for 
[See   next   page] 


9 


no  . 


vrluatio:i-c0?Pt,) 


,    Interstate    comiVi-j /ce    cominis?i  on  ♦ 
Valuation   orders     vcont.)         No.    18    cont, 

labor.  *, telephone    companie's.      Effective   ?.'a  /   5,1915,      Forms, 
No,19.    Order,     instructions,    and    forms    relating   +o    purchases    of 

materials,    prices   paid,    and    rates    of    compensation  paid    for 
labor,    pertainnig    to    telegraph  and    telephone   property,    to    be 
filed,, .by   steam    railway    common    carriers.      Effective  May   5, 
1915,         Forms.        4° 
No. 20.    Corporate    history.        May    13,1915,        2   p.    8® 

.Laws,    statutes,    etc*, 

Act    to    regulate    comrerce^      Approved    Feb. 4, 1887, 

In   U.S. Interstate    commerce    commission.    2d    annual   repo rt, Dec .1, 1888, 
p. 73-79,  Found    in   miost    libraries.  . 

Section   20    reads    in   part    that  "'The    Commission    is    hereby   authorized 
to    require   reports    from   all   common    carriers    subject    to    the   provi-. 
sions    of    this    ac t. . .reports    of. ..the    cost   and    value    of    the    car- 
riers^   property,    franchises   and    equipment," 

I.    Laws,    statute,    etc,  ,, 

An   act   to    amend   an  act    entitled    "An   act    to    regulate    commerce    ,    ap- 
proved  February    4,1887,    and   all  acts    amendatory    thereof    by  providing 
for   a    valuation    of    the   several    classes    of   property    of    carriers    subject 
thereto    and   securing    information   concerning    their    stocks,    bonds    and 
other   securities,      [Washington,  19  13]         4   p.    S^'        B  ,  LC,  NY.NYPS  . 
Text   and    comment    in: 

Commercial   and    financial    chronicle , v, 9 6: 598;Mar.l, 1913 ; 

-v.9  6:833-3  4;Mar,22,1913. 

Editsrial, p. 820-21, 
Engineering    news , v. 69 :482;Mar .6 , 19 13 ,      ASCE,LC,NY, 
In   Hiram   Glass:    State   and  national    statutes    affecting   Texas 
railroads.      Aus  t  in,  [l914]      p. 213-16,        B, 


The   Valuation  bug, 

(Railway   review, v. 58:    534-35;    Apr,15,1916) 

Valuation    conference.  [May  27,1915] 

(Traffic    world, v, 15:    1248-49;    Jun.5,1915)         B,ICC, 

Valuation    conference    in  Washington,    March   22. 

(Engineering    record, v.71:    324-25;    Mar, 13, 1915)         LC,NY. 

Valuation    in    serious    doubt.      Curious   political   situation  arrests    plan's 
progress, 
(Journal    of    commerce,    Mar, 30, 1912,    p^9,col,5)         B,LC,NY. 

Valuation   may  -cost    ove  r  t>70 ,  000, 000,      Expense    of   making    estimates    rapidly 
increasing.      Railway  men    severe    in    criticism. 
(Journal    of    commerce,    Apr. 18, 1914,    p,9;col,2)         B,LC,NY,PCV. 


•f  Wv 


i^ 


Valuat ion-S5  ;    Federal  valua tion-cont.) 


« 


t  i  0  n    0  f    ra  i  1  r  oa  d  s  u 
onthly    transpcr-ivtion    ror  i  s  ter  jV*!:    Jan  .-Feb.  1916  ,    p. 8)         B. 

Account   of    ,  'Ogress   "  ased  rOrP  Interstate   commerce    commission 
report. 

Valuation    of    railroads,  ' 

(Ohio    law   reviev/,  V.12:    Apr. 6,  1914:    1-2)         LC. 

;ie    "Valuation"    of    railroads, 

(state    topics, V. 4:    12-13;    Jun.2i,1913)         B,LC. 

Valuation    of    railroads^    ' 

(Traffic    world, v. 16:    726-27;    Oct. 2, 1915)         B.ICC. 
Conference    on   valiuation   Sept. 30th* 

Valuation   of    railroads. 

(Traffic    world, V. 16:    756-58;    Oct, 9, 1915)         B,ICC. 

Valuation   of    railroads    as    a   basis    for    reasonable    rates,      Vi^ork    of    finding 
out    railroad   costs    difficult,    but   the    Interstate    comniesrce    commission 
is    not   dazed    by    its   duties. 
(Wall   street    journal,    Mar. 19, 1913,    p.2,col.5) 

Valuation   of    railroads    soon    to   begin* 

(Southern    lumberman  , v. 70 t    Aug*23,1913,    p,26)         B» 

Valuation    of    railroads    to   cost   U.    S  .    $11,000,000        Tremendous    task    of    the 
Interstate    commerce    commission    will   be    commenced    on   May  4... 
(Washington   post,    Mar. 16, 1913)  B. 

Valuation   of    railway    properti  33. 

(Railroad    herald,    v. 18:    87;    May   1913)         B.ICC. 

The  Valuation   of    railways. 

(Railroad   age    gazette, v, 46 :    173-76,    219-22,    261-62,    312-14;    Jan. 22, 29, 
Feb, 5, 12,    1909) 

The    Valuation   of    railways. 

(Youth's    companion,    v.  88:    258;    May   14,1914)         LC,PCV, 

Valuation   of    railways    by    the   government. 

(Railway   age   gazette, v, 54:    9  86;    May  2,1913) 

Valuation  proceeding, 

(Railway  and    engineering    review, v, 53:    1073;      Nov. 22, 1913) 

Valuation    to    cost  millions,    but   no   one  knows    how  many.      Estimates    run   from 
$3,000,000   to    120,000,000,    of    which   roads    must   pay   more    than   half, 
(Wall   street    journal,    Feb. 12, 1914,    p, 7, col. 5)         B,LC,NY, 

Valuing    the    railroads, 

(Bridgeport    [Conn-.]    Standard,    May   22,1913)         B. 

Wall   street    journal   [Editorial 

LaFollette*s    valuation    bill. 

(Wall    street    journal,    Feb. 26, 1913,    p. 1, col, 2)  B,LC,NY, 


# 


Wall    street    journal   C|id  i  tor  i  a  IJ  "  'W 

Fair   play    for    the    railroads. 
(Wall    street    journal,    Ngv„25,1914,    p.i.col.^)         B,LC,NY. 

V/all    3  treot  J  ourna  1    [-^d  i -' o  r?  e?,"] 
1^       Our    swelling    valuation    b^.dget» 
H       (W^ll    street    journal,     Jul.- 24, 19  15,    p. 1, col. 2)         B,LC,NY,PCV. 


^ 


1   street    journal   [Editorial] 
Physical    valuation* 
(Wall   street    journal,    Mar. 1,1913)         B,LC,NY. 


ill    street    journal    [Editorial] 
Railroad    valuation^ 
(Wall    street    journal,    May  12,1914,    p,l,col,2)         B,LC,Ny,PCV. 

*all  street    journal   [Editorial] 
Railroad    valuation. 
(Wall    street    journal,    Apr, 29, 1913,    p. 1, col. 2)      B,LC,Hy, 

Wall    street    journal   [Editorial] 
Railroad    valuation. 
(Wall   Street    journal,    Dec, 12, 1912,    p,l,col.2)         B,LG,NY, 

Wall    street    journal   [Editorial] 
Railroad    valuation, 
(Wall    street    journal,    Oct. 2, 1915,    p. 1, col. 2)         B,LC,NY,PCV, 

Wall   street    journal    [Editorial] 

A    sidelight   on    railroad    valuation. 

(Wall   street   journal,    Jun,25,1913,    p,l,col.2)         B,LC,NY, 

%1]1  street   journal   [Editorial] 

Valuation   and   business    prudence. 

(Wall   street    journal,    Nov.3  0,1914,    p. 1, col, 2)         B,LC,NY,PCV. 

Wall   street    journal  [Editorial] 

What    is    railroad    valuation  worth? 

(Wall   street   journal,    Feb. 26, 1914,    p',l,col,2)         B,LC,NY,PCV, 

Washington   post   [Editorial] 

Railroad    history,      [Comment   on    valuation    law,] 
(Washington   post.    Mar, 14, 1913)         B, 

Welliver,    Judson    C, 

Making   a   valuation    of    our    railways. 

(American    review   of    revi ews, v,48:    208-13;    Aug. 1913)         B,LC,NY. 

Welliver,    Judson   C, 

Many    lines    now   favor   valuation   of    railv/ays.      Determined    fight    to   be 
made    against    continuance    and   completion    of   big    task,    but    it   is    be- 
lieved  most  roads    want    it, 
(Washington    times,    Jun, 1,1915,    p,10,    col,2-3)         B. 


•  "« 


|iUat.iopr95  I    fed©r*al   valua^t ion-cont,) 

.iver,    Judson   C»  _ 

Uncle   Sara    out    on    big   railroad    hunt*      Prouty   directs    array    of    1,200    an 
search  for   actual   property. 
(American    shippers'    gazette, v. 2:    Nov. 15, 1913:    13-14)         B. 

Lt,    Edwin    F^ 
Address    ,..   at   the    15th  annual   convention   [of     the    American    railway 
engineering   ass  cc  ia  t  ion]  „   Mar, 17, 1914,       Chicago,         22    p,    8<^        B,PCV. 
"Valuation   of    commcn    carriers",    p*13. 
Abstract    in   .Engineering    news, v, 71:    501-02}    Mar. 26, 1914.      B,LC,Ny. 

■^hat    it   costs    to    value    rail-'"oad3, 

(Literary   digest, v, 50:    450;    Feb. 27, 1915)         B,LC,NY. 

''ill   endeavor   to    ascertain    the   physical    valuation    of    railroads, 
(Santa  Fe   magaz ine, v,7 :    Apr. 1913:    72-74)         B,LC,NY, 

nil   undertake   physical   valuation   of    railroads.      LaFollette-Adamson   bill. 
(Southern    lumberman, v» 69 :    Mar, 29, 1913:    25)         B. 

H^ilgus,    V/illiam    John. 

Physical   valuation    of    milroads,      [New  York  ,  1914]        p, 203-345. 
B;NY,Gros,  A14-1039. 

Paper   before   American  society   of    civil    engineers,    0ct.l,1913fc 
See    Transactions    of    the  Soci  ety  ,  v.39  :1109-29  ;May   1913. 

I^illiams,    William    Henry. 

Physical   valuatio::    subject    to  criticism, 
(Journal    of    commerce,    May   5, 1911)         B,LC,NY, 

?/oodlock,    Thomas    F. 

The    choice.      Shall    the   private    owne4ship   of    railroads    under  government 

supervision   be    continued? 

(New  York    times    annalis t, v  ,1 :    712;    Jun,23,1913)         B,LC,NY. 

If/orlk  of    valuing    the    country's    railroads.      Interstate    commerce    commission 
reports    on   progress.,. 
(Journal    of    commerce,    Dec, 22, 1915,    p, 4, col. 1-2)         B,LC,NY, 

World's    work    [Editorial] 

The   physical  valuation   of    railroads. 

(Worlc!s    work, V, 26:    255-66;    Jul. 1913)         B,LC,NY» 

Wright,    J.   Bodine, 

Ratings    for   valuation    engineers. 

(Engineering    record;    Dec. 20, 1913)         LC,NY,NYPS, 

Wyman,    Bruce, 

The    task    of    valuing    the    railways.      Vaguely   blazed   wilderness    into 
which  Congress    sends    surveyors    at   $15,000,000    cost. 
(Boston   evening    transcript,    Aug*9,1913)         B. 


m 


^^ 


/aluation-96  ;    Federal   vaiuat  i  on-co  nt,) 

Fq rrrig^,  and_  inej,^-^bo>^^s.<. 
raising   aoandoned    raili'oad    property:    Suggestions    from   Presidents'    con- 
ference   committee   as    t©  proper  way    to    schedule    it   for    federal   valua- 
tion. 
(Engineering    record, v. 70:    502;    Nov»7,1914)         ASCE , LC,NY,NYPS . 

iutation    for   cross    section   areas. 
(Railway  age    gazette , v, 57 :    1141;    Dec. 18, 1914) 

irton,    H»    H» 
Railroad    valuation   -   Valuation   forms.      Second   paper. 
(Railway    eng  ineer  ing,  v.30  :    5-12;    Jan, 1915)     .    B,PCV. 

:illette,    Halbert  P. 

Handbook    of    cost   data    for    contractors    and    engineers;    a    reference   book 
giving  methods    of    construction    and    actual    costs    of    materials    and 
labor    on   numerous    engineering    works.      2d    ed.      Chicago    &   New  York, 
Myron    C^Clark    pub  .co »,  19^10 ,  xxiv,1854   p.    8°        LC.PCV,  10-12436 

^ulrae,-    Thomas   W, 

Suggestions    as    to    inventory  and    information   to    be    obtained   under   the 
federajl   valuation    act...  May   1913.         1   sheet,        B.PCV. 

nstructions    to    field    parties    on    federal   valuation, 
(Railway  age   gaz  ette,  v,56  :    329  ;    Feb. 13, 1914) 

'urgensen,    Delbert'F, 

Form   proposed    for   federal   valuation    report, 

(Engineering    record, v. 72:    484-85;    Oct, 16, 1915)         ASCE,LC,NY, 

urgensen,    Delbert   F. 

Suggested    f o  nn    of    inventory  for    valuation   of    common   carrier   puoperty. 
(Association   of    engineering    societies,    Journal,  v, 55  :  129-38  ;    Oct, 1915) 
i^SCE. 

lotz,    Robert  E. 

Handy   book- form    data   sheet    for   valuation   work, 

(Engineering    new3,v,74:    794;    Oct. 21, 1915)         ASCE ,B, ICC,LC ,NY,PCV. 

orse,    F.    T, 

Calculating   cross    section   areas    on    railroad   valuation    work. 
(Railv^ay   age   gazette,  v  .59  :    29;    Jul.2,1915) 

id   construction   data. 

(Railway  age   gazette,  v, 57;    580;    Sept. 25  ,  1914) 

residents      conference   committee. 

Federal   valuation    of    the    railroads    in    the   United   Sta-fes,      General    in- 
structions   for   the    compilation   of    cost   data    in    connection   with   engineer- 
ing,   [etc.]        Mar. 1914,        15    leaves,        B»PCV'. 

residents'    conference    committee. 

General   suggestions    for    railroad   valuation, 

(Electric    railway    journal, v. 45:    658;    Oct. 4, 1913)         B,PRT, 


1^ 


■^11 


[uation-97;    Federal   valuat ion-cont») 
Forms    and   methods  . 


^sidents'    conference    committee. 

Instructions    to    office   and    field   engineers   and   all    other    interested 
parties    relative    to   study  of    hidden   and    extraordinary   quantities    and 
special   features    of    construction   not  visible    on  a    field    inspecti  on  •♦  •_ 
Jun.18,1914*         23   p.    4°        ASCE,B,PCV, 

[sidents'    conference   committee. 

Tentative   draft    of     instructions    to   field  parties    as    submitted    to    the 
engineering   board    of    the    Interstate   commerce   commission,    December    17, 
1913,.   by   the    committee   of    engineers    representing    the   Presidents*    con- 
ference  committee*.,   Philadelphia,     January   1914,      20  p,   4®        B.PCV, 

!^way   and    engineering    review  [Editorial] 
Maps"  for    railroad   valuation, 
(Railm:y  and   engineering    review, v. 53:    1021-22;    Nov. 1,1913) 

levised    specifications    for    valuat  ion  map  s, 

(Railway    age   gazette , v. 55 :    716;    Oct, 17, 1913) 

aunders,    H.    L, 

Railway  valuation   office    index   and    file   system, 
(Engineering   news, V, 74:    894-96;    Nov, 4, 1915)         ASCE,LC,NY, 

cheduling   land   for   federal  valuation.      Railroad   committee  presents   analysis 
of   problem,    offering   general  suggestions    together  with   three- schedule 
f  0  rms  . 

(Engineering    record, v, 70:    531-32;    Nov. 14, 1915)         B,LC,NY,PCV. 

r^^^^SiflJiiS^g^^^  "^aps    and  profiles    for  federal    valuation   of    railroads, 
Dy   carriers    to    tentative   stipulations    by    Interstate    comm 
commission,    with   propos  jd    amendments   and    general    suggestions, 
(Engineering    record, v, 68:    292;    Sept, 13  ,  1914)         B,LC,NY. 

»  S«    Interstate    commerce    commission, 

*.. Instructions    for   bridge   field   parties.,.      Division    of  valuation, 
Washington, 1914,        16   p,    8*^  ASCE. B,  ICC,PCV,  1st   tentative   draft, 

.   S,    Interstate    commerce    commission. 

».. Instructions    for   building    field  parties    ofthe    Interstate   commerce 
commission.      Division    of    valuation.      Was hington, 1914,      12   p.    8° 
ASCE, B, ICC, LC,  1st   tentative  draft.  14-21485 

S,    Interstate    commerce    commission, 

,.,Instuctions    for   field   work   of    the  mechani  cal   department, . ,  Washington. 
1914,        17  p.    8°        ASCE, B, ICC,  1st  tentative    draft, 

^\    Interstate    commerce    commission. 

Instructions    for    field    work    of    the  mechanical    and    electrical   sections 
of   the  Division    of    valuation,.,   Washington, 1915,      22   p.    8°        B,LC, 

15-22927 

^.    Interstate    commerce    commission. 
..instructions    for  field    work    of    the  signal   branch   of    the   engineering 
s.^ction   of    the    Interstate    commerce    commission,     Division    of    valuation. 
Was  hington,  1916,      10   p,    8°  B,ICC,  A16-200, 


erce 


0 


wf 


%) 


1»A 


Valuation-98  ;    Federal   valuati  on-c  ont.) 
Forms    and   methods. 


U,    S.    Interstaffee    commerce    commission, 

•  ..Instructions    for    roadway  and   track    field   parties    of    the    Interstate 

commerce    commission.      Division    of    valuation*      Washington,  1914. 

13   p,    8°        1st   tentative   draft,        ASCE,B,LC,  14-30412 

U ♦    S,    Interstate   commerce    commission. 

Instructions    for   field   work    of    the   roadway   and   track    department, ♦• 
Was  hington, 1914.         18   p,    8®        2nd    tentative   draft.  ASCE,B^. 

Abstract,    Railway  age   gazeSte  ,  v.  58:  62-64;  Jan  .8, 1915, 
Editorial, p. 44, 
Engineering    reco  rd  ,  v  ,70  J  638-40  ;Dec  .  12  ,  1914. 
ASCE,LC,NY. 

U,    S,    Interstate   commerce    commission, 

,. .Order,    instructions    and    forms   pertaining   to    schedules    of    land    to 
be    filed   with  the   Interstate    commerce   commission  .by   common    carriers 
November  21,1914.     Washington,  1914.      8   p,    fold. forms.      a°        B,ICC,LC, 
Valuation   order  no, 7.  15-26068, 

U.   S.    Interstate   commerce    commission. 

Maps    and   profiles    for   railroad  valuation, 

(Railway  and    engineei'ing   review, v. 53:    774-76;    Aug. 16, 1913)      /.S 
Tentative   drafti 
See    also   Engineering   record,  v.  68  :292 ;  Sept. 13  ,  1913  ,        LC,NY. 

U.   S.    Interstate   commerce    commission. 

Specifications    for  maps    and   profiles,..      First    issue.      Effective   on 
February    1,1914.      Washington,  19 14.         23   p,    foldmaps.    8'=>        14-30180, 

ASCE,B,LC. 

Abstract    in   Engineering    record ,v, 69 :234;Feb .21, 1914,        LC,NY, 

Valuation    inventories    called    for»-i» 

(Railway  age   gazette, v. 58:    482;    Mar. 12, 1915) 

Wash  borings    aid    in    railroad  valuation   work. 

(Engineering    record, v, 71:    776;    Jun.19,1915)         LC,NY. 


I 


.# 


m 


'«rT 


„  o  o  ^• 


m 


STATE   VaLUAIICNS 


[lities    publication   coi..nji ttes« 

"Railroads"   and    "Valuation"'^      Reprint   from   1915   Annual  digest   of 
Public    utilities    rspor+s    annotated...    LHochester?    N,Y.,    Lawyers 
co-operative   pub. co», 1916]        p.30C-05,    555-602,      8°        B. 

Full    reports    of    state  valuation   cases    are    to    be    found    in    the 
Public    utilities    reports    annotated,    and    in   the   Official  public    serv- 
ice   reports,    which  we,re  merged    under    the    name    of    the    fon'ner    in    June 
1916,         The   Public    utilities    reports    anno-hated   are   published   by   the 
Lav/yers    co-operative  publishing    corrpan3'-,      Inf o  .i-ma t ion    concerning    them 
is    supplied    by    the    Utilities    publication   committee,    Hew  York    City, 

State    commission   decisions    in  public    utility    rate    cases 
are   digested    in   Rate   Research,    the  vv'sekly  publication   of    the    Rate 
Research   Committee    of    the   National  Electric   Light   Association, 
Chicago,         This    periodical   aD.so    notes    cu'^rent   publ  ic  a+ions    and 
magazine   articles    relating    to    public   utilities    and    rates. 

Appraised    value    of    the    railways     in    five    states    and    the   probable    cost    of 
reproducing   all    railways    in   America, 
(Engineering    contracti ng , v, 34:89 ;    Aug. 3, 1910)  ASCE,PCV. 

The   Assignment   of    valuation    of    facilities    to   more    than,  one    state. 

(Engineering   and    con  tract i ng , v, 39 :    7^6;    Jun.2  5,1913)         ASCE,B,NYPS. 

Hasis    of    valuation    as    between    intras  ^te   and    irf^terstate   business, 
(Railway  age   gazette, v. 45:    319;    Feb. 12,1909) 

BoTOian,    Harold   M. 

State    reports    relative    to    railv/ay   valuations. 

In   U.S.Bureau  of    the    census,    Commerc  ia].    valuation    of    railway  operating 
'property    in    the  United    States,    ^Vashing  to  n,  1905 .      Bulletin    21,    :■ 
p. 6 2- 66.  ASCE,3,CU,ICC,LC,NYPS,PCV,Y.  9-5920- 

Abstract    in    Railroad   gazette , v  ,39  :22o-23 ;Sep t. 8 , 1905 . 

^--an+,'    H,    H. 

Division    on   use    basis.      Assignment    of    valuation   of    railroad    facilities 
to   more    than    oiie   state*        Abstract    of    papor   at   Des   Moines    conference 
on   valuation,    June    1913, 
(Public    service    regulati  on,  v  ,2  :    406-07',v  Aug  .1913)  •       L,UI. 

tneering    nevis    [EditorialJ 
Valuation   and    inspection    of    public    se '■^'•i  ce    c  orp  oj^aT  ion   pr'operties    by 
engineers, 
(Engineering    new3,'-»61:    244;   l'Iar.4, 1909)         B,LC,:'Y, 

0:,T.ir.3nt    on    s-'.  xts    railway   and   utilit-^   valuations. 


SeljChdrles, 

Sta+e   valuation    of    railroads.      Some    of    the   problems, 

I    (North  An-erican    rev  iew,  v,185  :    485-94;    Jul. 5, 1907) 


B,LC,NY,NYPS, 
Comment    in    Railway   age,  v.44  :71- 72  ;.  Jul.l9  ,  1907  ;    Reply   by  LIr, Hansel 
Railway   age  ,  v  ,44  :  281-82  ;  Aug  ,3  0  ,  1907  ;    editorial    comiiB  nt,p  ,276-77 
C omme n t   by    Carl  Tomb o  ,    Ra  .■  Iway    a g  e ,  v  ,44  : 3 4 8  ;  S  ep  t ,  1 3  , 1 9 07 . 


#? 


w 


'  fdluation-lQO)    State    valuat  ions-c  ont ,) 

(iller,    Darius* 
B      State    valuation    of    railways. 
I       (Railway   and    engineering    revi  eiv,  v.50:    1027-285    Nov, 5, 1910) 
K  Statements    before    Interstate    commerce    conin.iss  ion   during 

H  rate    hearings, 

'   Pomeroy,    L,    S, 

The   state    railmay   commissions    and    va]-ua  tio:.'.,  [Letter   to    editorj 

(Railway    age   gazette , v, 60 ;    1319;    Jun*16,1916) 

State    railroad    valuations, 

(Wall   street   journal,    Aug  .4, 1910)         B,LC,IIY, 

Thelen,    Max. 

Report    on    leading    railroad  and   publi3    service    commissions,,.   Sacra- 
mento,   1911.         vi,    98   p.    8°  ASCS,B,LC,PCV.  11-33166 

Valuation    of    railroads:    In   Oregon,    p. 3-4;    In  Washingt  on,p  ,10 — 11; 
In   Nebraska,    p. 20-2  2;    In  Minneso  ta,p  .23--29  ;    In   Wi  sc  ons  in,p  .3  6-37  ; 
In   New  York,    p. 50;    In    Texas,    p, 84-85, 
This    report    is     reprinted    in   California,    Laws,     statutes,    etc. 
Public   utilities    act    of    California,,,    Compiled   by   Eugene    R. 
Hallett,,..      [San   Franc  is  CO,  1912]      p. 35-154.  "  12-33360 

B,LC,PCV. 

Thompson,    Slas  on. 

Rail)Afa3r  physical   valuation.      Five    states    show   excess    over    capitaliza- 
tion  of    1142,000,000. 
(Journal    of    commerce,    Dec, 10, 1911)         B,LC,NY. 

See   also:    Individual    companies* 


m 


w> 


Ruation-' ".0"  ;    State    valuat  ions~co  nt  c) 

CALIFOpNIA_ 
ifornia,      ^^oard    of    railroad    commissioners. 

Annual    report^       :.911-1914,         B  ,  CU,  FJL,  H,  ICC  ,  JG  ,LC  ,  LAPL,I;:IT,NY,PF, 

StLPL,UC,UI,UW,  9-14670 

Each    of    the    annual    reports    published    since    the    enactment    of    the 
Public    utilities    act    of    1912   gives    in    its    chapter   on    "Engineering" 
the   methods    and    results    of    the    work    of    its   Engineering   department   in 
the   valuation    of    railroads    and    other   utilities. 

In    the   report   for    the    year   ended    June    30,1914   are    tables, 
p, 92-97,    showing    railroad    valuations    begun    and  completed   by    the 
Commission   up     to    June    30,1914* 

Lists    of    companies   valued    are    in    the    Indices, 

lifornia,      Lavv's ,    statutes,    etc. 

Public    utilities    act    (amended  April    24,1915)     (Sffec+ive   Aug. 7, 1915) 

.  «  .and    acts    of    legislation   of  1915    affecting  public   utilities, 
[Sacramento], 1915,         64   p,    8°  B,LC,  15-27349 

Power    to  ascertain    value  of    utilities,    p,27, 

California,      Laws  ,  s  ta  tut  es  ,  etc  , 

Public    utilities    act    of    California,      Compiled   by   Eugene    R.Hallett,  ,  , , 
[San    Francisco, 1912]      "299?,    8°  B,LC,?CV.  12-33360. 

Physirral    valuation,    procedure  ,p  ,233  , 

California,      Railroad    *"  oramis  s  io  r. 


I 


Instructions    to    assistant    engineers    for    inspecting    railway   property 

for    inventory    and    app  raisalJ- 

(Engineering    and    c ontrac t ing , v.37 :    619;    May    29,1912)         ASCE,NYPS ,PCV, 


California,      Railroad    commission. 

Rules    of   practice    and    procedure    of    •♦■he   Railroad    comm.i  ss  ion.  . , 
Sacramento,    1912,         25   p,    8°        3,LC,PCV»  12-33284 

Rule    VIII:    Value    of    property    of    public   utilities,    p,ll, 

California,      State   board    of    equalization. 

Special    report,, .on    the    relative    burc'en    of    state    and    local    taxes    in 
1912,      Sacramento,    1913,      55    p.    8°        3,LC.  13-33042, 

"General   discussion    of  methods    of    valuation    for   public    service 
corporations",    p,22-33. 

Electric     railway  journal    [Editorial] 
Railv.a^''   valuation    in    California, 
(Electric    railway    journal, v. 40:    1015;    Nov, 16,  1912)       B,PRT, 

Railway   valuation    in    California, 

(Railway    and    engineering    review,  v, 53:    148;    Feb, 15, 1913) 

^ells,    Walter   Melvin.  '  • 

Right    of    way  multiples    in    California, 

^Engineering    co ntrac ting , v,40 :    189-93,    212-17,    233-36;    Aug. 13 ,20 ,27, 
1913)         LC,PCV,NYPS,  Editorial    comment ,p  .169 , 


m 


»',' 


,luation-102 ;    State   valuations-cont 


•^ 


> 


IDAHO    • 
fho.      Laws,    statutes,    etc. 
Public    utilities   act, 1913* 
In    Idaho,   Public    utilities   cominiss  ion ,    Ist   report,  1914, p  .210-38,      B. 

Pov/er  of    commission   to    make    valuations    of    prcpert.y,    sees. 45   &   66. 


ILLINOIS 
lino  is*      Public    utilities    commission. 

Annual    report,    1915.         [1st   annual    reportj 
Found    in   most   libraries, 
"Valuation   vrork",    p. 3  0, 


15-27449 


KAFSAS 
Isa3»   Board    of    railroad    assessors. 

Physical   valuation    of    railroads    for    ra+e-making   purposes.      Topeka, 
1908.         29   p.    8^        UI, 

Kansas.      Public   utilities    commission, 

Kansas    railroad   and   public    utilities    law   as    it   concerns    the   Public 
•utilities    commission.      Compiled   by   John  Uarshall, attorney.  .  ,      July   1, 
1911,         Topeka,    1911.         183    p,    8°  B,LC, 

"Ascertaining   cost    of    construction",    sec  .251, 

1913    edition,    187   p.    8^  B,LC. 

See   page  106, 


11-23859 
13-33280 


14-31059 


Kansds.      Public    utilities    commission. 

Report.      191l/l2-1912/l3.        [ist   a    2nd] 
Found    in    most   libraries. 

In    first   report:    Physical  appraisal   undertaken,    p,9. 
In    second    report:    Report    on  appraisal    by   T. J, Strickler,  engineer, 
p,15-16. 

Railroad    age    gazet.t.e    [Edi+orial] 

Some    neglected   fi.ctor3    of    fair  valuation, 
(Railroad  age    gazette ,v, 46 :    441-42;    Mar. 5, 1909) 

Discussion   of    the    "fair   valuation"    v/ith   express    reference    to 
differences    of    opinion   between    the    Governor   of   Kansas    and 
the   Kansas    Commission. 

Valuation    of   Kansas    railways. 

(Railway   age    gazette, v. 55 :    424;    Sept. 5, 1913) 

(Valuation    of    railwavs    in  Kansas, 
m      (Railway   age,v',45:    777;    May   29,1908) 
^itt,    Carl   C. 

Kansas    Railway    valuation-      Report,    of    the   work    of    the   engineering    depar' 
ment,    Public   utilities    commiss  ior\~.      To   Nov, 1,1912,' 
(Public    service    regula  ti  on  ,  v  ,2  :  217-20;May   1913)         3,UI, 
Partly    reprinted    in  Railv/ay   lib  rary,  1912:    147-50. 

ASCE,B,CU,FJL,Hh,ICC,  JC,LC,McCrj,NYPS,SU,UC,T.TP,U%Y, 


"    MAINE 
ine.      Public    utilities    commission. 
Physical    valuation. 
In    its   First   annual    report, 1915,    vol, 1, p. 39. 


^■s 


»'' 


Ml-Valuation~103}    State   valuatio  na-c  ont.) 

MASSACHUSETTS 
ipson,    S las  on. 
Physical    valuation    of    railv/ays.      The   appraisal    in  Massachusetts. 
Valuation    of    Canadian   railvays. 
In    The    Railway   lib  rary, 1910,    p, 395-99.        Found    in   most   libraries. 

MICHIGAN 


[ams ,    Henry   Carter,  ^       ^  •        f 

Michigan   railroad    appraisal.      Vali;ation    of    ncn-phy3ica±    elements    oi 

railway   property.  +•    o- 

In   U.S.Bureau  of    the    census.      Commercial    valuation    of -railway   operaxmg 
property    in   the  United    States, 1904.      Bulletin   21,    p.7S-82.         9-5920 
ASCE,B,CU,ICC,LC,NYPS,PCV,Y. 

tarns,    Henry   Carter.  ^ 

Testimony   [on  methods    of    appraisalj  tr    i    ty      4^ 

In   U.S.    Industrial    commission.   Report    on    transporta tioi.      ^^l-^^    °\^ 
~th3   Commission's    reports.   Washingto  n,  1901 ,    p. 373-87.  4-18094/6 

B,BPL,CU,HU,LC,Y.  Abstract, p .CLXXXIX 

■    Uniformitv    of    taxation;    Taxation   and    valuation   of    railroads    m 
Michigan';    Valuation    of    railroad  property   by   national    government. 


Cooley,    Mortimer  E. 

[Michigan    appraisalj 
(Engineering    ne"«'s  , Dec  .20, 1900; 


LC,I4Y. 


Cooley,    Mortimer  E. 

Valuation    of   physical  properties, 

(Michigan   political   science   association,   Publications , v. 4, no .^, 
p. 55-725    Jun.1901)  ASCE  ,3  ,rIYPS  ,PCV.  _ 

Also    in   Bulletin    21    of    the  U.S.Bureau   of    the    Census  ,p  •  ^  o- ^e . 

Expert   valuation    of    railway  and    other   corporate   property   ^'^^^^f^^ 

(Engineering   news,v,44:    430-35;    Dec.2G,1900)         ASC.,  B,  LC.ilY.il.PS  ,PC\ 


Kedrick,    Wilbur   01  in. 

The    history    of    railroad    te^xation    in  Tichigan. 
69   p.    8^^  AnhC,B,JC,LC,StLPL,UGal,Kan3SL 

H  .    Valuation    of    railroads    in   Tichi  gan  ,p  .44- 49. 

^B:  Bibliography, p. 69. 

be   Michigan  plan    of   determining    the    value    of    railways. 
(Railway    age, v. 31:    159;    Mar.1,1901) 


Lans  ing  ,1912. 

12-33167 


§■ 


m 


VJ 


l-Valuat<¥on-104;    State   valuations-coi.'J.) 


MINNESOTA 
itler,    A.    S, 

Valuation    of    railroad   property    in  Minnesota, 

(University    of  Minnesota,    Engineers'    society,    Year   book, April   1908, 
p. 69-77)  ASCE,B,NYPS,PCV, 

irms    used    in   compiling    information    in    the   1906   appraisal    of    the   railv/ays 
of   Minnesota, 
(Engineering    and    contrac  t  i  ri^>  v,37  :    52-56;    Jan. 10, 1912)      ASCE,B,NYPS, 


jrgensen,    Delbert   Frederick, 

The   Minnesota    commission's    valuation    forms, 
(Public    service    reg  ula  ti  on,  v,  1:    301-02  ;  May    1912) 


ASCE,B» 


^nnesota.      Railroad    and   warehouse      commission. 
Valuation   of    railroads    in  Minnesota, 

In    its    22nd   annual    repo  rt. ,  1906,    p,16-17.      Found    in  most   libraries. 
Iri.  Its.  23rd    annual    report, 190^,    p, 14-20.  "  "         " ''  " 

In    its    24th  annual    rep  or  t,  1908,  .  p  .12-16,  *'■  "         "  " 

Abstract    in   Railv;ay   age    gazette  ,v, 46  :225  ;  Jan  .29, 1909, 

Engineering -contracting ,v ,31 :172 ;Mdr.3 , 1909 . 
Railwd)'-    and    engineering    revi  ew,  v,49:  227  ;Mar,13,'^  1909, 
A   suppl orient    to  this    report    consists    of    Report    of    Dwight   C.Morgan,' 
engineer.  ., on  Minnesota    railroad   app  raisal,  Jun  ,30  ,  1907<, 
[St, Paul, 1908]         15  8  p,    8°        B , JC ,LC, NYPS ,PGV. 
Comment    in    Railroad   age   gazette,  v, 46  :269-72  ;Feb  ,5  ,  1909  . 
See    also    report    of    the    commission   for    1910,    containing    findings    and 
report    on    r-ate    cases    by   Charles   E.    Otis,     including    valuations    of 
property   devoted    to  public    service,    p,94.        Found    in   most   libraries. 
See    also    report    of    the   commission  Nov, 30, 1915,    p, 30-31, 

Minnesota,      Legislature,      Senate,      Committee   appointed    to    investigate    the 
value    and    cost   of    operation    of    railroads    in   Minnesota, 
Reports,  ,   [St, Paul, 1907]         17   p,    8°  A16-633 

Found    in  most   libraries. 

Railroad    age    gazette    [Editorial] 

Minnesota   valuation    of    ra  ilwa3^s  , 
(Railroad   age    gazette ,v, 46 :    245-47;    Feb, 5, 1909) 

Robinson,    Harry   Perry, 

Our    railroads  ;   being   a    statement    of    the    value    and    earnings    of    the 
railroads    of    the    western    states,,.  S  t,Pa  ul,  1891,        45    p,    8° 

B,JC,  JC    card    77734 

Y   has    edition   S t.Pau  1, 189(0-,    41   p,    8^ 

Valuation   and    earnings    of    the    railv^^'s    in  Minnesota, 
(Railway   age, v, 43:    67?-73 ;    Apr. 2 6, 19 07) 

Valuation    of    Minnesota    railways, 

(Railway   age, v, 44:    510;    Oct,ll,1907) 

Valuation    of    railv/ays    in  Minnesota, 

(Railway    age, v, 44:    877-80;    Dec, 20, 1907) 

"x  rt  ue  ,    G  ,    0  , 

The  Minnesota    railway    valuation, 

(Quarterly    3ournal   of    economics  ,  v, 23  :    242-47;    May   1909)    ASCE,  B,  LC,  NY,PCV 


^ 


©? 


w 


RR"-Valuation'-105 ;    Stata   valuation3-cont.) 

MISSOURI 
issouri.      Public    service    commission. 

Annual   reports,         lst,1913«        Found    in    most   libraries*  14-31189 

The    v/ork    of    the    engineering   department    in   appraising   public 
utilities:    1913    report,    p,32;    1914    report,    p. 30. 

LUssouri*      Public    service    commission, 

5  i^.    Report   of    miscellaneous    orders,    autho  r'i  ti  es,    accidents,    inspec- 
tions,   and    conference    rulings*,,    Jefferson   City^ClGlS?]        B,LC, 

Part    IX:    In    the  matter    of    the   valuation    of  15-274  62 

1,  Common   carriers,    railroads,    street    railroads, 

2,  Gas    corporations,     electrical   corporations    LetcJ 
3  ,    Te  1  ep  ho  n  e   c  o  rp  o  ra  t  i  on  s  ,    t  a  1  eg  r ap  h    c  o  rp  o  r a t  i  on  s . 

Ilissouri,.    Public    service    commission. 

Reports.         1915-  B,LC~  15-27463 

[Reports    of    valuation    cases,    see    index,] 

Missouri,      Public   serv-i-ce    commission. 

Rules    of    practice    and    procedure    and    forms    governing  matters 
befor  5  the   Commission,      Effective  Kay   1,1913,      Jeffers/cn    City, [1913] 
35   p,    8°  B, 

Rule  XI:    Value    of    property    of    public    utilities. 

Valuation    of   public    utilities    in  Missouri, 

(Railroad   age   gazette, v ,45  :    725;    Aug, 14, 1908) 

NEBRASKA 


Gerber,    C,    H, 

The   physical   valuation   department    of    the   Nej^raska   s+ate    railway   com- 
mission, 
(Engineering   news, v, 68:    SOO-Olj    Aug, 15, 1912)       B,LC,NY. 

Kurd,    E,    C,  _  , 

Organization    for   and   methods    and    results    of   physical   valuation  in 
Nebraska* 

(Engineering    -    contrac  t  ing  ,  v,36  :    594-96  ;    Dec,  27,1911)         B,PCV, 
Another    article    with    same    title    in   Eng  ineer  ing- contract  i  ng,v,  38  : 

136-40;    Jul. 31, 1912)         ASCB,E,NYPS„ 
See    also    the    issue    of     this   periodical    for   Aug, 21, 1912  ,p  .221 , 

Furd,    E.    C, 

Re-appraisal    of    railway  property    in  Nebraska,      A   brief    review  of    the 
physical   valuation    cf    s +eam    railways   made    by   the    State    railway    com- 
mission, 
(Railway   age   gazette  ,  v. 56  :    275-79;    Feb, 6, 1914) 

'    Kurd,    E,    C,  . 

[Re-,-:ort    to    Nebraska    state    railway    commission    on    physical    valuation    of 

railways    in   Nebraska^j 

In   Nebraska,    State    railway   com:;,  is  s  ion  .    4th  annual   report,  1911,    p, 446-99 
B,FJL, H,ICC, JC,LC,NY,OmahaPL,UC,UI,UNeb, 


L 


Nebraska,      Ra  ilv/ay    commission! 

Sta+e    railwav   valuation.      Nebraska    commission    reports    progress    on 


117 


RR-Valuation»105 ;    State  valuations-cont,) 

Nebraska-cont* 

^'.b:aska,      Stato    railway    commission, 
Fnys  ical    valuation. 

In,  Its.  2nd   annual    report, 1909,    p, 28-31.        B  ,F  JL,  H,  ICC,  IndSL.LC.NY, 

■     OmahaPL,StLPL,UC,UI,UNeb 
Comment    in   Railroad   age    gazette, v  ,47  :  12)6  ;    Dec. 17, 1909,    by 

E.C.Hurd. 
En    Us,  3rd    annual    report,1910:    22-25.        B,FJL,  H,  ICC  ,LC,NY,  IMYPS, 

Oma  haPL , S  tLPL , UC , UI , UNeb . 
In    its    Annual    report, 1911,    p. 446-99,        B  ,  F  JL,  H,  ICC,  JC  ,  LC,NY, 

Or::ahaPL,UC,UI,UNeb. 
Abstract    in   Public    service    regula  +  icn, v,l :444- 45 ; Jul ,1912.      UI, 
In    its    Annual    report, 1912,    p. 355-76.       (also   p. 12-13) 
B , F JL , H, I CC , LC , NY, OmahdPL , UC , UI , UNeb . 
Abstract    in   Pubj.ic    service    regula  ti  on  ,  v.2  :341-42  ;  Jul.l9  13  .    B,UI. 
lil  lis.  Annual    report, 1914,    p..629-54.  B  ,FJL,  K,  ICC,  LC,NY,  OmahaPL, 

UC,UI,UNeb. 

Physical  valuation  work  in  Nebiiaska  ,  Watihsd  closely  in  other  states. 
Statement  covering  the  various  phases  of  the  uork  issued*  Points 
covered    by  v a lu-i  v  i  o  n .,  • 

(Railway   record, v. 4:    Sep t«14 , 1912 "    Is)         B,ICC,PCV, 

Railway   age   [Fdi '.-.or i al] 

Valuation    o  :u"    ra  i  ]  \v  -re    p  ro  p  b  r  t  y  •  •    the   N  e  b  ra  s  ka    m  e  t  ho  d  , 
(Railway    agu,v,37:    1219  ;  ,  Jun,2  4, 1904) 

Valuation    in   Nebr&iVKa* 

(Traffic    world, v, 13:    627;    Mar, 28, 1914)         B,ICC,JC. 


NEW   HAMPSHIRE 
:-w  Hampshire*      Public    service    commission. 

Report,., on   an    investigation    of    railroad    rates.      Conducted    under   the 

provisions    of    chapter   196   of    the    laws    of    1911*      [Con  co  rd ,  1912j 

vi,    377    p,      8°  ASCE,B,IowaU,UMinn,  A12-1710, 


(^ 


^- Valuation- 107  ;    State    valuati  ons-c  ont.) 

NEW   JTTRSEY 

[Hansel,    Charles. 

Report   on    revaluation    of    railroads    and   canals,    Nev/   Jersey,      1911. 
Trenton,    1912.      465  p.    8°  12-33373 

ASCE,B,ClevePL,JC,LC,lJewarkPL,NYPS,PCV,PF  . 

[Hansel,    Charles, 

Valuation    of    railroads    in   Nev;   Jersey. 

(Engineering    record, v. 63:    592;    May   27,1911)         ASCE,NYP5 ,PCV,LC,NY, 

Extract   and    comment,    Eng  ineeri  r.g-c  cntract  ing,  v,35  :701 ;  Jun,21, 1911, 

B,NYPS',PCV, 

lew  Jersey.      Board    to    re-appraise    railroads   and    canals. 

.Message   of    the   governor  transmitting    to    the   Legislature 
a    "progress    repor  t",  ,  .  ,Mar,9  ,  19  10.      Trenton  ,1910.      42   p.    8^ 

ASCE,B,LC,PCV.  10-33226 

lev/   Jersey,      Governor    fFort) 

Message,    Jan  ,6, 1911,     on    the    revaluation    of    railroads. 

In.  New   Jersey.  Legislature.    Senate.,  Journal,  1911,    p. 48-51.      B^NJSL 

lailway   and    engineering    review   [Editorial] 

Valuation   of    railroad   property   in   Mev;   Jersey, 

(Railway    and    engineering    review, v. 50:    391-92;    Apr, 16, 1910) 

ilway   appraisal    in   New   Jersey. 

(Railway   and    engineering    review, v. 50:    1125;    Dec. 10, 1910) 

Valuation   of    railroads    in   Nev/   Jersey/-,     Methods   adopted    by   Charles    Hansel 
to    ascertain    value    in   accordance    with   the    s+atute;    results   obtained 
by    the  work  . 
(Railway  age   gazette,  v, 53  ;    2^43-46;    Aug. 9, 1912) 


NEW  YORK 
itten,    Robert.   Karvey. 

Valuation    decisions    of    the   New  York   public    service    cor'""'i3  3  ion,    first 
d  i  3  tr  i  c  t , 

In,  National    association    of    -railway  commissioner^    Proceedi  ng  s,  1913  ^ 
p. 393-433.  Found    in    most    libraries, 

OHIO 
Appraisals    of    Ohio   piiblic    utilities.      The   Joint   committee    on   valuation    for 
Ohio   public    utilities    formulates   general  principles    for   guidance    of 
companies    in  making    inventories   and   appraisals    as    required    by    commis- 
sion   regulation    in    that   state. 
(Electric    railway    j  ou  mal ,  v.44:    962-64  ;   Oct. 24, 1914)         B.PRT, 

Bemis,    Edward   Websfer,    and   Carl    H,   Nau„ 

Report   on   the  true   value    of    Ohio    railroads    for    the    purpose    of    taxation. 
Prepared    at    the    request    of    Hon,    Tom.   L»    Johnson,    maj'^or   of    Cleveland, 
and    with   his    approval   as    to    results.      [^Tloveland?]    1903,      20   p.    8** 
AS-CE,3PL,ClevePL,CU,  ICC,JHU,LC,NYFS,UI,Y. 


f? 


«^. 


TJ 


<0 


Qi' 


"H- Vr<.lua  t.  icn- 108  ;    Sta+e    valua  t  ions-cont.) 

Ohic-cont» 

Bemis,    Edward   Webster, 

Report    on    the    true    v-due    of    Ohio   railroads    for    the   purpose   of    taxation, 
[Cleveland?    190-]  32   p»    8^        B ,BPL , CU, ICC, JC,MIT, NY.UM.UMinn, UP. 

Joint   committee    on   valuation    of   Ohio   public    utilities* 

Report*.,  under   order  no,    176    of    the   Public    utilities    commission   of 
Ohio,    1914,         [Cleveland,    1914]        42    p.    8°        ASCE,B, LC,PCV,    14-19235 
Abstracts:    Electric    railvay    ]  ou  mal ,  v,44  :952  ;0c  t  ,24,  1914. 
Electrical   world , v. 64 : 811 j Oct, 24, 1914, 
Engineering    rec  or(i  ,v.  70  :433  ;0c  t.l7  ,  1914, 

Right    of    Ohio    commission    to    order   valuation   questioned, 

(Electric    railway    ] ournal, v,44 :    141;    Jul, 18, 1914)         B,PRT. 


0iaAH0!fA 
Oklahoma,      Corporation    commission. 

Value    of    railroad    property'"    in    Oklahoma. 

In    its    2nd    and   3rd    annual    reports,    1909-10,    p. 5-64 


B,FJL,ICC,LC,PF, 


Oklahoma,      Corporation    comrn    33  ion. 

Valuation    of    railroads    and  public   utilities. 

In   its.  Annual    repo  rt,  19  12,    v,l,p,£,  B  ,F  JL,  ICC,  LC,PF, 

la  ilway    and    engineering    review   [EditorialJ 
Valuation    of   railroads    in   Oklahoma, 
(Railway    and    engineering    review,v,49:    5  59-70;    Jun,19,1909) 


OREGON 
'regon.      Railroad    commission. 

Annual   reports,      1st,  1907.  ASCE,  B  ,  H,  ICC,  IndSL,  LC, :.  :,UC,UI,UF, 

Progress    of    valuation    i:.'    each    report,  10-1146 


<« 


'  ■  c- 


#; 


RR-Valuation-lOg-,    Stats   valua  tions-cont.) 


SOUTH  DAKOTA 


The   Physical    valuation    of    the' rai  1  ro  ads    in   South  Dakota, 

(Engineering    record, V, 63:    174-75;    Feb, 11, 1911)         ASCE,LC,Ny ,PCV. 

South  Dakota*      Board    of    railroad    commissioners;. 

[On    the   method    of    making    valuation    of    railroadsj 

In    its    Annual    report, 1908,    p*24-2S.        ASCE ,B, CU,FJL,  ICC, JC, LC,NYPS , 

PCV,StLPL,UC,U¥/. 

outh  Dakota,      Board   of    railroad    commissioners. 

Physical   valuation   of    the    railroads    of    South  Dakota    as    of    June   30th, 

1909,      Report. [of    Carl    CWitt] 

In    its    21st   annual    report,  1910,    p. 29-33, 

B,CU,FJL,H,HU,ICC, JC,LC,NY,Mas3SL,PCV,PF,StLPL,UC,UI,UW. 
Reprinted    separately,    12   p.    8°  B,ICC,LC.  11-33023, 

Report   of    appraisal    of    railroad   properties    in   South  Dakota,    by 

Carl   C.Witt, 
In   23  rd   annual    report    of    the   commi  ss  ion  ,1912,    p,2  5-34:« 

ASCE,B,CU,FJL,H,HU,ICC,  J(3f,LC,Ny,PCV,PF,StLPL,UC,UI,ini/,  • 

Physical  valuation    of    railroads,      [Cost    of    the   work    completed] 

In    the    23rd   annual    report    of    the    commis sion, 1912 ,p ,470-75 . 

ASCE,B,CU,FJL,H,HU,ICC, JC,LC,NY,PCV,PF,StLPL,UC,UI,U¥.  , 

South  Dakota  railroad  appraisal, 

(Engineering  contracting,  Feb, 1,1911)     NYPS,PCV. 

TEXAS 


American    society    of    civil    engineers. 

Methods    used   by    the    Railroad    commission    rrf    Texas,    under   the    stock  and 
bond    law,     in    valuing    railroad   properties,    by   R,   A,    Thompson. ,, with 
discussion  by  Messrs,   E,    L,    Corthell,    F,Lavis,    W,H,Coverdale , 
W.D, Taylor,    and    R.A.Thompson.         [Ne'Jv   York,  1904] 
In  i±3   Trans  act  ions,  V,  52:    328-64',    1904.        ASCE, LC, NY. 
Reprinted    separately,    p, 3  2  8-64,    8^        B^PCV, 

Also    in   Us.  Proceedings, V. 30:2-19;  Jan. 1904.      AmhC  ,  ASCE,E  ,LC  ,NY, 
E.L,Corthell'3    paper    reprinted    in  NYPS, 

Railway    and    engineering    review,  v,  44ii   271;    Apr, 9, 1904, 
?.:.H,Coverdale' 3   paper    reprinted    in    Railroad  gazette,  v. 35  :115; 

Feb, 12, 1904. 

Duff,    R,    C,  • 

The    attitude  of    the    Tex  xs    banker   to    Texas    railroads.        Hous  t  on,  [  1911J 

18  p.    8°  B, ICC,Y, 

Methods  of    valuation   by    the   Railroad    com  lis  si  on,    p. 11. 

Duff,    R,    C, 

Railroads    and    railroad    securities,      [l912]        p. 81- 102.        12*='        B, 
Valuation   by    the   Texas    railroad   commission,    p. 86, 
From    reports    of-  Texas   welfare    commission. 

Duff,    ?.,    C. 

Tre    Texas    railroad    stock    and    bond    law.      An   address .,  .Feb. 10, 1911. 
29   p,    S^  B,ICC,Y.  ^      ■ 

Table    of    v-alues    fixed    by   Rail-^oad   commission    compared    with    t:-03e 
fixed    by    Tax    commission,   p. 22, 


RR-Valuat  ion-110.;    State    valuat  ions -con  t.) 

Texas-c  ont , 

Estimating   the  value    of    a    railway, 

(Engineering    news, v. 31:    308;    Apr. 12, 1894)         ASCE, LC, NY ,PCV. 
On    the   work    of    the   Texas    railroad    commission. 
Editorial    comment,    p. 302, 

Haney,    Lewis , H, 

Railway   regulation    in   Texas, 

(Journal    of   political    economy,    v. 19:    437-55-,    Jun.l91l)  B,LC,NY. 

Reprinted    separately,    p, 437-55,  B. 

Valuation    of    Texas    railways,    p,4  51, 

Pott.3,    Charles    Shirley. 

Railroad    transportation    in   Texas*         [Aus  ti  n,  1909]         214   p.    8° 

Bulletin    of    the   Uni  ve  rs  i:^      of    Texas  , no  .119  .  10-3026, 

B,ICC, JC,LC,MIT,UC,UM,UP. 
"Valuation    of    railwa^^s",    p. 148- 53,    p,192,    p. 193-96. 

Railviray    record    [Editorial] 

Valuation    of    railway   property    in   Texas, 
(Railway    record, v. 4,:   May    25,1912:    2-3)         B.ICC. 

State    regulation   and    valuation    of    railways    in    Texas, 

(Engineering   news, v. 33:    15  2;   Mar,?, 1895)         ASCE,LC ,NY,PCV. 

"ipley,    Edward   Pays  on,  ' 

Address    to    the   Texas    welf-tre    commission,      [May    21,1912]         43    p.    8°   B 
Reproduction   theory    of    the    Texas    railroad    commission^  p. 5, 

Texa.s  •      Lav/s  ,•    s  ta  tut  es  ,    e  tc  * 

Railroads    -    issuance   of    stocks    and    bonds    regulated    [  189  31        4  p,      B 

B,      Provides    for   valuation   of    railroad    property   by   the    commission- 
Quoted    with    comment    in   3d   annual    report    of    the    Railroad    commis- 
sion,   1694,    p.vii.  B,CornU,CU,FJL,K,ICC, JC,LC,NebHS,NY,PF, 

UC,UI,UW,Y. 

Texas,      Railroad    commission. 

Annual    reports,      Ist    1892.  Found    in    most    libraries. 

Contain  summaries    of    work    accomplished   with    tables    of    values    of 
i'ailrcads    as    ascertained, 

Thompson,    R,    A. 

Regulation   of    the    issuance    of    Texas    railroad    securities    by    the    state 
govsmment,       [Aus  tin ,  1902]         17   p.    8°         (Texas    --icader:r/    of    science)       B 

Valuation    in    Texas, 

(Railwav  age   gazett  e  ,  v  ,58  :    1271;    May    20,1913) 

1 1 1  i  aras  ,    W  ,    D . 

Railway   cap  x  taizati  on    and    the   valuations    of    the   Texas    commission. 

In   Hanej'',    Lewis    Kenr^'":    Some   corporation  and    tax   proble.ns    cf    the   state. 

Austin, 1912,      p, 111-20.  B , LC,NY, OmahaPL.  12-33524 

ork    of    the  .Texas    state    railvra.i''    commission,  [Valuation    work] 

(Engineering   news ,v. 35:    273;    Apr. 23, 1896)      ASCE,PCV, 


$ 


u 


RH- Valuation-Ill;    State    valuati  en  s-cont.) 

WASH  ilia  10 II 
Berglund,    Abraham. 

Valuation    of    railroads    in    the    state    of   Washington, 

(Journal    of    political    eco  nomy ,  v,21:    332-44;    Apr. 1913)         B.LC.NY. 

G  illette,    Kalbert   P. 

Report   to    the  Washington    railroad   commission    on    the   valuation  of 
railroads    in   Washington, 

In    2nd   and   3rd    annual   reports    of    the    commission,    1907   &.   1908, 
B,FJL,H,HU,IndSL,ICC, JC,LC,NY,PCV,UC,UI,UP,UW. 

Reprinted    in   part    in   Engineering- con  tract  ing  ,    Apr,  V,  1909* 

Gillebte    ,    Halbert  P. 

[ Va lu 'at  ion    of    ra  ilwa^?-  s] 

In.  National    association   of    railway    commissioners,    Proc  aedings,  1907 , 
p. 42-60)  Found    in   most  libraries. 

Methods    of    valu'-ition    in  Washington    state. 

Lawrence,    John   C. 

Discussion    on    ra +e  s   and    rate  making. 

(National   association    of    railway   commissioners,    Proceedings ,  1910 , 
p,164)  Found    in   most   libraries* 

Method    of    the    Washington   commission    in    determining    reasonableness 
of    rates. 

Lawrence,    John    C, 

Valuation    of    railways    in   Washington. 

(Railway    age   gazette, v  .48:    359-54;    Feb  .18, 1910) 

Reprinted    separately,    15   p.    8°        B,ICC,I,C,  10-33335 

Editorial    comment    in    Raifl-way  age    gazette, v.48 :437-39 ;Mar. 4, 1910. 
"A    Correction",    Railway  age   gazette, v. 48 :    859;    Apr. 1,1910. 

Railway    age    [Editorial] 

[Comment    on   the   valuation   work    in   Washington^. 
(Railv/ay   age, v, 45:    13  5;    Jan  ,3  1,1908) 

Valuation    of    railways     in   "^"^ash  ingt  on, 

(Railway    age, v. 44:    732;    Nov. 22, 1907) 

Valuation    of    Washington   railways, 

(Railway    age,  v. 45:    113;     Jar  ;4, 1908) 

Valuation    of    railroads    in  Washington.' 

(Railroad    age   gazette, v. 45 :    492;    Jul. 10, 1908) 


'"'as  hington,      La\izs,     statutes,    etc. 

Act    creating    the    Public    service    commission...    OlATupi  a,  1912-.      87   p,    8 
B  Chap. 117,    laws    1911.  Valuation    of    rail^/ays  ,  sec  .92  , 

"'±  3  h in g  to  n  ,      Ra  i  1  ro  a d    c  omm i  s  s  i  on^ 

Annual    reports.      Is t,  1905.  Found    in    most    libraries. 

Contain    statistics    of   mileage    and   valua +ion   of    }'a  il roads    by 
counties. 

Recomm.eniation-  that    lav;    be  amended    to  authorize    more    complete 

valuation    work.      In   Ist   repor+,1905,    p. 9-12, 28, 


o 


i 


f 


RR-Valuaiion-112  ;    State   valua  tio  TjS- con  t.;  -^ 

Washington-c ont . 

V.'ashingto  n.      Public    service    commission. 

Taxation   and    valuation.  .«  ,  «  .T,r  rm   ttt    tto 

In  Its.  Annual    report. 1912,    p. 29.        B  ,H,  HU  ,  ICC,  IndSL,  JC.I>C,NY,UC,  UI,UP, 

ishington.      Railroad    commission. 

Classification   of    units    involved    in    construction,    and  .additions    and 
betterments,    i.„    1909.   .Forms    "A"    and    "B".        Olympia,  1910,    .  31   P .    8° 
ASCE,LC,PCV.  10-33334 

ashington.      Railroad   commission. 

Findings    of   facts    by   the   Railroad    commis  sion.  ..relative   to    the   valua-    ^ 
tion    of    railroads    in    the    state    of   Washington.      Olymp  ia ,  1909 ,      354   p.    3 
B,HU,ICC,JC,LC,  9-141970, 

'"ashington.      Railroad    commission. 

Findings    as    to    value    of   railroads,    and   other    facts. 
In    i  ts  Annual    report , 1907-08 ,    p. 41-51,    124-449. 

B,FJIi.,H,HU,IndSL,ICC,JC,LC,NY,PCV,UC,UI,UP,U¥. 

WISCONSIN 
Appraised    value    of    the   steam    railways    of   Wisconsin. 

(Engineering-contracting, V. 33:    52-53;    Jan. 19, 1910)         B^PCV. 

Average    cost  per   mile    of    railways    in  Wisconsin  and   Michigan    as    determined 
bv   state    commissions. 
(Engineering-contracting, V. 27:    285;    Jun.26»1907)         ASCE,PCV. 

"he   Decisiions    of    the  Wisconsin    c  ommi  ssi  en  con  tai  n  some   very    valuable    dis- 
cussions   of    the    principles    inrolved    in   valuations.      Allowances    for 
interest,     engineering    and    contingencies. 
(Engineering    rec ord, Jun.25 , 1910]  LC,NY, 

Electrical    world   [Editorial]  •!•+• 

Methods    of  Wisconsin    commission   for  the   valuation    of   public    utilities. 
(Electrical   world, v. 54:    600-02;    Sept. 9, 1909)  ASCE,B. 

^rickson,    Halftrrd.  tot:?! 

The    regulation    of   public    utilities    in  Wisconsin.      LCh  icago,  1->13  J 

24   p.    8°        B.  ^ 

Paper  before   Western    society    of    engineers,    Mar.24,191o. 
In    the  Jo-ornal    of    the   Western    society    of    engineers ,  v. 18:398-415 ; 

May   1913.        ASCE,B. 
Abstract:    Railway    asid    engineering    review,  v.53  :300-03  ;    J5ar.29, 1913  . 
Railway    age   gaze tte ,v  .54:755-59 ; Far. 28, 1913 . 

Holmes,    Frederick    Lionel,  m        v      v 

Regulation   of    railroads   and   public    utilities    in  Wisconsin.        New  \ork 
&   London,    1915,         375    p.    8°        ASCE,B,  LC,  GtLPL.  ,  ^^  15-20573 

"Physical   valuation   of    railroads    and    utilities",    p. 21-42, 
"Depreciation":^':79-95, 

Lewis,     Howard    T,  . 

Interest    and  profits    in    rate    regulation.      Practice    of    the  ^'  is  consm 

railroad    commission/  -r    t  r'    m-<' 

(Poli+ical    science   quarte-ly  ,  v.  27  :  239-59j_Jun,lril2)         .,LC,r,i, 
».  Tv, ^ .-. +r-.-, ^x^  +   ^ -p    -i-i-irs  -/»^  1    V.1  1  u^  ti  on    in    "'isco  ns  J.  n. 


w^ 


RR-Valuation-liai    State  valua  t  ions-con t,) 

Wise  onsin-con  t, 

^  "'"''sfmrp/i^ciples   established  by   the  Wisconsin   com.  .salon:    Hate  making, 
valuation   and    some    other    important  pointsi 
(Electric    m  il«ay    journal,  v.37:    164-56;    Jan.28.191l)         ASC^.B. 

Meyer,    Balthasar  H, 

The  Wisconsin   public    utilities    law  .  ASCS,B,PRT. 

(Electric    railway    3  ourna  1,  v.33  :    lOd-04,    Jan.lb,i':^u:^; 

•  Abstract   of    address   before  National  ii;iunicipal    league. 
Pittsburgh,    Nov. 19, 1908. 

organ,    Dwight   C. 

Scientific    valuation    in  Wisconsin,  ,^^o> 

(Railroad   age   gazette, v, 45 :    1242;    Oct. 30, 1908) 

Pence,    William    D,  ,       .  '  .v^^..    nf    Wisconsin    railroads    for    the 

Appraisal    of     the    physical  propert.ies    of    Wisconsin 

ending    Jun.30,1908.  .  .    ^  +      lonQ  r    123-31* 

In  Wisconsin.    Tax    commission,    4th   biennial    report,    1909,  p-12^ 

B,PCV. 

\  '    See   also    6th  biennial    report    of    the   Tax    commis  si  on,  1912,  5.143-57,       , 

I    Pence,    William   D.  _  .^r^    ,f   +ho   Wisconsin    tax   and 

:  The    work    of    the    joint    engineering   staif    of   the    Wisconoin 

railroad    commissioners,  ^        ^a    n-x    inn-Tr<:.-h    iqOQ")         B. 

(Western    society    of    eng  ineers  ,  J  ou  rna  1,  v,14  :73.  100  ,Feo  .190.; 

Discuss  ion  , p. 100-11,  7-3_7c:- 

See    also    Engineering    -  "^^  •- t!;:9:X6:    toW    "JoInY. 
Abstract    in   Electric    railway   journal  ,f  .33 -.22-26;  Jan.2,1909.. 

Comment,   p.l.  B.fKi. 

Abstract    in   Kail^y^age   ^^l^^^^^^^-^S ^^^ 

"^^^Siml^featres    of  state   regulation    orpublU 

before    the  Wisconsin    state    oar  aooocia.ion   a^      x  i 

X,    A  loOQ  ?S    -c      8<^        B.ICC.  Valuation   Y/ork,p.lb. 

Madison,    19uy ,        ^d   p«    o         u^j.^    • 

Skinner,    Ernest  Brov/n  .  ,^„v+.    of    ^vav    of    the   Wisconsin 

The   determination   of   the  value    of    th^   rignt.    of    my    cl 
railroads    as   made    in    the    appraisal    of    ^-^^^  Tra-^sac  t  ions, 

^::i^r?^6-i22n^o?(  -^^Nvr"  ^"Z""'^"  -  --  --« 

'^^'''°Ejnee":    report  [on    the   physical   ^^  ^^^^  ^:^ 'i^I^,,  ,,^.  .S . 
In  Wisconsin.    Railroad    commission.    Biennial    report.  19Ui  ,u*.F . 

Found    in    most    libraries, 

'^^'"IppTaisiro^the    physical  properties    of    .Wisconsin    railways,    for   the 

ir;i:con"s?n!i:x'c;m!p;ion.3rd   V.ennial    report.p  .267-93 ;    1907.        B. 
See    also,    p. 92-96.  ^ „.-,„..+^nv.    of    railways,..,. 


¥ 


« 


« 


KR-Valuation^ll*;    Stat  5   v-ulyatio  •TS-ccnt,) 

^igconsin-co;!  t. 

Valuation  of   public   utilitieg    by   ths   Railroad  commission  of  Wisiconsin, 

(Electric    railvay   j ournal, v,34:    393-96;    Sept .11, 1909)         ASCE.B,PRT. 
See   also  Electrical  world  ,v, 54  : 60 0-02;    Sept  ,9,1*^09,        B. 

Wisconsin*     Laws,    statutes,    etc* 

Compilation   of    laws    affecting   the    regulation    of   public    utilities.,. 
1907-1911*        August   1911^      Madison^    1911.      110  p.    8°  12-33188. 

B,LC,  Duty   of  valuing  public    utiliti  es  ,p  .58- 59 

[     Wisconsin.      Railroad    commission. 

Valuation   of   public   utilities   properties. 
In    its-  First  annual    report,  1907,   p. 23- 25* 

B,CD,CornU,FJL,HU,ICC.IndSL,JC,LC,Ny,SU,UC,UI,UNeb,UW,Y. 

'Wisconsin.      Railroad    commission* 

Joint  service   of   the    eng  ineering   staff  for   the   Tax   and   Railroad 

commis si  ons.. 

In    its'  Second   annual   r3port,190£,    p. 28-8-0. 

B,CU,CornU,FJL,HU,ICC,IndSL,  JC.LC^MIT.NY.PF.UC.UIjUNeb^UP.mir.Y. 
Also    in  Engineering    record,v,59:    1,    10-12,    49-52,    73-75; 
Jan. 2,    9,    16,    19C9i  B,LC,My,PCV. 

isconsin.    Railroad    commission. 
Valuation   work. 

In  i±s  Annual    reports:    1909,    p. 12-15,    112-16;    1910,    p*96-99. 
Found    in    r.ost    libraries 

'    Lee   dj^so:    Taxat  ion,   T/.D.  Taylor. 

i  CANADA 

^   Alberta.      Laws,    statutes,    etc. 

i  An    act   respecting    jiblic    utilities,     to    create   a  public    utility   com- 

i  mission    ,    and    to    prescribe    its    powers   ai-^d    duties,..   Apr.17,1915. 

i  [Edmonton,  1915]        29  p.    8°  B, 

^  Chap. 6.        Empowered    to    appraise   and   value    the  property    of 

'  u till  ti  33,    sec. 23, 

Canada.      Department    of    the    secretary    of   state. 

Company    capitalisation    control.      Report    upon   existing    legislation    in 
Canada  and    elsewhere.         Ottawa, 1913.        5ie    p.    8^        B. 

§.,,-^Q.  2JLso_:    Massachusetts   appraisal,        Thompson,    Slason. 


.-  Va  1  uat  i  or  - 1  Ic  , 

r.::.aviDUAL  colfanies 

Amador   Cen  tral    Railroad    Compan v> 
C'alifornia.      Ilailrraad    corainiso  ion. 

...    Value    of    the   property    of    Amador   central    railroad    company.      Case 
no. 150.      May  7,1913.      Decision   no. 647.        4    p.  ASCE,B^PCV. 

Ann  Arbor   Ra  ilroad    Company. 
i.  Muller,     Jean    Paul, 

...The    Ann  Arbor    railroad    company   vs.   Cassius    L,   Glasgow,    et   al... 
Exhibits   prepared    by   J.   P.   Muller,    accountant.      [Was  hing  ton,  1915] 
4    vols.      4°  3,PCV, 

1. Valuation    of    the   Ann   Arbor  railroad   company's    operating   property    in 
the   State    of   Michigan  as    of    June    3  0,1914.      And    estimate    of   annual 
depreciation   by   Lewis    J.   Allen« 
2, Data   showing   depreciation   application    of    railroads    in    the   United 

States    during    years    ended    Jun.w0,1914   &   1915.         Sept. 7, 1915. 
3. [Same    as   no.l,    as    of    June   30,1915.      Dated   Nov. 29, 1915] 
4. [Same   as   no. 2,    year    ended    Jun.30,1915.      Dated   Nov. 29, 1915] 
In   U  ,S  .Di  st.C  ourt,    East.dist.of   Mich,  ,  so  uthern   div. 

Atch  ison  .    Topeka    &_  S an ta   Fe    Ra  ilway  Company. 
Atchison,    Topeka   &   Santa  Fe    railway    company   [and    others] 

» ..S  tatement ,    brief  and   argument    for  the   applicants.      St.Lauis    [1915] 
2  86   p.       fold. tables,      8°        B. 
Before    the  Public    service    comm^ission    of   Missouri.      Application    for 
increases    in   passenger,    baggage   and   freight    rates.      Contains    results 
of   valuations    of    folio vdng    railroads    in  Missouri:      Missouri,    Kansas    & 
Texas',    Kansas    City  Southerly;    St.Louis    &   San   Francisco;    Chicago,    Rock 
Island   &    Pacific;    Missouri   Pacific;    St.Louis, Iron  Mountain   &  Southern; 
Chic  ago  .Milwaukee   &  St. Paul;    St.Louis    Southwestern. 

I'issouri.      Public    service    commission. 

...In    the   matter    of    the  application    of   the   Atchison,    Topeka   8:  Santa 
Fe    railway   company   [and   others] ..  .f  or   increases    in  passenger,    baggage 
and   freight    rates...    Opinion   and    order    [1915]      19  7  p.    8®        B, 
Cases   Nos.    492    to    505,        Valuation    of    the    carriers,    p,33, 

Bledsoe,    S .    T.       ■ 

Brief    before    the    Ra  il  road    commis  s  ion    of    California    on   behalf    of    the 
Atchison,    Topeka    &   Santa   Fe    railway.. .in    the   matter    of    the    valuations 
of    the    property    of    the    Central   Pacific    railway   company,    Mojave    to 
Ov/enyo,    California,    142,68  miles. 

Ripley,    Edward    Pay  son. 

Why    railroads    need    higher   rates.,.  Verbatim   testimony   given    to    Inter- 
state   commerce   commission,    Chicago,      Aug  ,29   &   30,1910,     in    support    of 
proposed    advance    in    rates    between   Chicag8   and    Rocky   Mountains,, .      n.p», 
[1910]  144   p.    4°  ASCE,B,CornU,KansHS,UGal. 

Value    of    the   Atchison,    Topeka    &   Santa   Fe    R3'',,    p, 88-90, 


m 


RR-Valuat  ion-116  ",    C  ompan  ies-c  on  t.) 


Atlanta.    B  i  rminp;  ham  &.  Atlantic    Railway   CoTi.pany. 
U.    S  ,    Interstate    commerce    commission. 

Report   on    the    reproduction    cost  new   and    reproduction   less    depreciation 
of    the  Atlanta,    Birmingham   S:   Atlantic    railroad    company   and   lessee 
corporations,    viz.,    Georgia   terminal    company,    Alabama    terminal   rail- 
road   company.      Engineering.      Philadelphia,    Presidents'    conference   com- 
mittee   [1916]        45   p.    8°        B,LC,PCV. 

Durham,    E.   M.,    jr. 

Comments    on    the   general   features    embodied    in    the    report    of    the    repro- 
duction  cost   new   of    the    Atlanta,    Birmingham   &   Atlantic    railroad   company 
...  Philadelp  lia,    Presidents'    conference    committee   [l916]'     45    p.    8** 

3,LC,PCV, 

U.    S,    Interstate   commerce    commission. 

Explanatory   text   and    summary    statement   of    the    land   report    of    the   Atlan- 
ta,  Birmingham   &   Atlantic    railroad   company,   Georgia    termanal   company 
and    the   Alabama   terminal    railroad    com.pany.      Land.      Philadelphia,    Presi- 
dents'   conference   committee   [l916j        11  p.    8®  B,LC,PCV. 

U.    S,    Interstate    c-trmmerce    coram^ission. 

Atlanta,  Birmingham  &  Atlantic  rai  Iroad  company  and  its  related  com- 
panies. Accounting.  Philadelphia,  Presidents'  coioference  committee 
[1916]         68  p.       incl. tables.       S^  B,LC,PGV. 

Presidents*    conference    comm.ittee.      Southern  group.      Engineering   comm.ittee. 
Atlanta,    Birmingham  &   Atlantic    railroad    com.pany.      Federal    inventory 
and    cost    of    reproduction;    also   additional   notes    on    the  federal    inven- 
tory .and    cost    of    reproduction,    Norfolk    southern    railroad.      Philadel- 
phia,   Presidents'    conference    com.mittee    [l916]      31   p.   maps.    8°      B,LC,PCV, 

Brantley,    William  Gordon. 

Condition   per  cent.      Criticism   of  Engineering   board's    circular  no. 226 
with   respect    to    depreciation   and    depreciation    on    the  A  tlanta  ,Birmingham 
i  &   Atlantic    railroad.      Philadelphia,    Presidents'    conference   committee 

[1916]      46   p.    8°  B,LC,PCV. 

Beaumont  and   Great   Northern  Ra  ilroad . 
Valuation   of    the    railways    of    Texas  c,      Tab  Is- valuation   of    the   Beaumont   &   great 
northern    railroad. 
(Engineering-contracting,v.33 :    370;    Apr, 20, 1910;  ASGE. 

Bellingham   Bay  _&   British    Columb  ia   Rai  Iroad    Comi-pany . 
Washington.      Railroad    com.missiono 

Findings    of    fact    applicable    to    the   Bellingham  Bay  &.   British   Colum.bi  a 

railroad    company. 

In    its   Second    and   Third    annual    reports,    19r"'   &    1908.        B  ,FJL,  H,  HU,  I CC, 

UP,UW,IndSL, JC,LC,NY,PCV,UC,UI. 
Bo  ston  _&  Ma  ine   Ra  ilroad   Company, 
ihepherd,    Frank    C, 

Federal  valuation    of    the   Boston  &  Maine   railroad. 

(Boston   society    of    civil    engineers'    j  oumal,  v, 2  :  291-326  ;  Oct. 1915)    ASCE, 
Abstracts:    Engineering   rec ord , v.72 : 538-41 ;0ct,30 , 1915.   ASCE, LC, NY, 
Railway    revi  ev/,  v.57  :665-67  ;Nov.20, 1915  • 


c 


Cal  ifomia  Western.  Railroad    and   Navieation   Company, 
California.      Railro  ad   conimis  si  on.  r.T;f^r...i« 

In    the  matter   ^    ascertaining    the   vpJue    of    the   property   of    California 
western    railroad    and    navigation    company;    case   no. 167,    decided   Uec.cii, 
1913*      Decision   no, 1185. 
In    its.  Decisions, V. 3:    1127-40;    1913.        ASCE. 

Central    of   Georgia   Ka  i  Iwa  y  Company.. 

Weakley,    Samuel   D,  -,-•«•? 

.,. Central    of   Georgia    railway    company    vs.    Railroad    commission   ot 
Alabama,    et   aK,    before    the    Hon ,  William  S .    Thorington,    ^P^^^^^i?! 
master.      Argumen  t.  .  ,of    counsel    fo  r  defendants,      rilontgomery    Ll^l^J 
291   p.    8<^  B.         In   U.S. Circuit    court, Mid  ile   dist.of    Ala., in    equity. 

Original    cost    of    construction    of    im^pr  ovemen  ts  • 
Cost   of    reproduction    of    the   road. 

Report    of    the    sp  ec  ial  mas  te  r.      [L'.on  tgomery    1912J      6^b   p. 

Valuation    of    the    company's   property. 

Central  Pacifi  c    Railway    Company. 

How,    Jared,  ,  -,       j.  •  ^^    r>f   -rr^nr- 

An  argument  on  certain  principles  involved  in  tne  valuation  ^^  P^op 
erties  of  railuay  companies.  In  the  maj^ter  of  the  valuation  of  the 
property    of    the    Central  Paci fi c    ry  .co . .Mojave    to    Owenyo,bal. 

Gee    also'.    Atchison,    Topeka   &   Santa   Fe   Ry«Co.      S.T.Bledsoe. 

California.      Railroad    commission.  „    «      ^      n    Po^^fi.-    r-Piil' 

In    the   matter    of    the  valuation    cf  the  property   of    ^®^^^f  V     'da   ^nd 
way    company,    between   Mo  j  ave  ,  .  ,,ard    Owenyo..,      ^!,°"^®^7'^t^^!^c    tois 
California    railway    company)       Decision   no. 2961.    Deciaed    Dec, 8, 1915. 

'41  p,        B. 

Chicago    &   Northwestern    Railway.  Ccmpanx, > 
Chicago,    Bur'ling::con    &   Quincy    Ra Jlr.P i^^-   LopP^^V* 
U.    S.    Interstate    ccmmerce   commission.  o    r^    •    o,r    -r^^il. 

Sheridan    chamber   of    commerce   vs.    Chicago,    Burlington   &   Qumcy    raiA.r 
road    co.et   al.    Decided    Oct. 6, 1913.         28    I. C.C. 250-54  . 

Valuation   made    in    1912    of    the   Chicago    &   Northwestern   west    of    the 
Missouri   River,    p. 25 6. 

Chicago,    Burlington    &    Quincy    railroad    to    \^lue    its   P^^^®!"'^'^*   ox 
(Railway   and    engineering    review, v. 53:    601-02;    Jun.29,iyi   ; 

Chicago,    Milwaukee    &   St.    Paul   Railwa^L  £oMi^^nv-- 
See:    Ate  hison  ,~T^i^krT  Santa   Fe.      Statement,    brief    &   argument,    191b. 


Chicago.    Rock    Island  and   Pacific    Rai2-:I'„ax  Cmn^anv- 
The    Case    of    the   Chicago,    Rock    Island   and    Pacific    railway    ^^^f^*    ,^^^^^ 
in   Atchison,    Topeka    &   Santa   Fe    ry.co.      Statement,    brief   &   argument, 
[1915]      p. 216-23.        'B.  (see   above) 

Melcher,    Frank    C. 

Rock    Island    road   worth   |404, 000, 000. 

(New  York   Evening    globe,    Sept. 1,1910)         B, 

Railroad    gazette   [Editorial]  ,,^ 

[state    of    Iowa  versus    Rock    Island    re      Value  J 


•T    vr;n 


% 


w  -t 


PT}„VqT  ua+ir-^-nP:    C  omr  anies-cont.) 


Chi  c ago  ,    S  t«Paul,    lUnneapnlis    &_  Omaha    Ra  i  1  ^^ay    Corapany^ 
Commercial   value    of    railroad    operating   property  per   mile    operated,    by 
systems,    and    also    within    the    various    states,    1912.      Chart   of    the 
Chicago,    St.Paul,    Minneapolis   6z   Omaha    ry.co,      Dec. 10, 1912,      B. 

See   also:    Bases    of    valuation.      Taxation,       T.A.Pollsys. 

Cine  innati.    Ham  i  1  to  n  ^  Dayton   Railway    Comio  any. 
Iiar...tmation   desired    fir  federal    valuation.      Apr. 1,1915.      B.        Broadside. 

Cleveland,    Cincinnati.Chicago    ^  St.Louis    Rai Iway    Comioany. 
Valuation   methods    on    the   Big:  Four 

(Railway    age    gazeSte, v.59 :    701-02j    Oct.15,1915) 

Cornvallis    &.  Eastern   Rai  Iroad    Company. 
Oregon,      Railroad   Commission, 

,,.In    the   matter   of     the    Cornvallis    &    eastern    railroad   company... 
Report    on   Original    cos  t    of    construction,    additions   and    betterments, 
estimated    cost    of    reproduction,    new  and    less    depreciation,    as    of 
June    30,1912.      [SaloTi,    1912]         8  p.    8°        B. 

Duluth   &_   Iron  Range    Rai  Iroad    Company, 
See: Great  Northern    Railway   Company.      U.S.I.C.C,    In    the   matter    of    rates, 

practices  .,  e  tc,  ,  g  ov  erning    transportation    of    iron    ore,      33    I.C.C,541. 

Duluthf    Missabe   ^  Northern  Ra i Iway    Company, 
See:Great  Northeni    Railway   Company,      U.S.I.C.C.    In    the   matter   of    rates, 

practices,    etc.,    governing    transportation    of    iron    ore.    33    I.C.C.541, 

Erie    Railroad   Company. 
Balch,    George.  Thacher. 

A   general   classification    of    railway    realties,    rights   and  plant,    de- 
signed   to    facilitate    the    work    of    taking   an   accurate    inventory    of 
such  property.      Applied    to    the  property   of    the  Erie    railroad    company. 
New  York,    Lange, Little    <?:    co.,1875,      4rl^p,    8°        LC,NY,WRHS      6-10857 

-  —  2nd    ed.      1875,      26   p,    8°        LC.  6-30502 

-  —  another   ed,,    "Illustrated   by   the    indices    used    in    the   receivers* 

inventory    of    the   Erie    railway   coiTipany"      New  York  ,  J.  J.L  it  tie  ,1878. 
188   p,      f°  BPL,ICC, 

Cost    of    labor    in    railroad  construction, 

(Railroad   age   gazette ,v, 45 :    8;    Jun,5,1908) 

Table   appationing    the   material   and    labor   costs    of    the   Erie,,. 

Gre  at  Northern    Rai  Iv/ay  Company, 
U,   S,    Interstate    commerce   commission.      No  ,3716 

Leon  E,Lum   v.   Great   northern    railway   company.      No, 5370,      In    the 
matter  of    rates,    practices,    rules,    and    regulations    governing    the 
■transportation   of    iron    ore,  33    I  ,C  ,C  .541-57. 

Values    of    Great   northern,    Duluth  &    Iron  Range,    and   Duluth, 

Missabe   &   northern    railways,    p,549   . 
Need    of   accurate    data    regarding    the    value    of    carriers,    p. 552, 


m 


« 


w 


RR-Valuation-119  ;    Companies-c  cnt.) 


Great  No  rthern    (cont.) 
Minnesota.      Attorney    general. 

In    the  matter    of    the   appeal    o   f    the  Great  northern    railway   ccn^^ny 
from    the    order    of    the    Railroad   and  warehouse    commission    in    the    com- 
plaint  of    Elias   Steenerson, appellant, vs.Great  northern   railway   co,, 
respondent*      Appellant's   points    and   authorities,      [l896]         83   p,    8® 
B  Minnesota   Supreme    court. 

State   v.aluation-,      Discussion    of    specific    ff.sm.s    in    the    court's 
f  indi  ngs  . 
Argument   for  Great   northei^    railv/ay   company.      M.D.Grover.    Cn.p.,1896^' 

Washington*      Railroad    commission. 

Findings    of   facts    relative    to    the   valuation    of    the    Great   northern 
railway    in    the    state    of   Washington,      Olymp  ia,  1909.     'l22   p.    8°      ICC, 

Itemized    cost    of    the    Gres'lt    northern    ra  ilv/ay   aystem   as    estimated    by    its 
chief    engineer, 

(Engineering-contracting, V, 29:    271;    May   6,1908)         ASCE. 
In    testimony   before    I.C.C.in  Spokane    rate   case. 

Original    cost  and    cost    of    reproduction   of     the   Great   northern   rail^way, 

(768  miles)     in    the    state    of  Washington, 

(Engineering-contracting, v,32:    496-500;    Dec. 8, 1909)         B,PCV, 

From    the  report    of    Halbert  P,   Gillette"  to   the  Railroad   commission. 
Reprinted    in  Gillette,    H.   P:    Handbook    of    cost      data,    p. 302, 

Railway   reviev/   [Editorial] 

Valuation    of   Great   northern   railway  begun, 
(Railv/ay    review,  v, 55:    147;    Aug.  8, 1914) 

Illinois    Gen  tral  Rai Iroad   Company  , 
Horton,    W,    S. 

Brief    and   argument   for    Illinois    central    railroad    company.      I,C,C, 
do cket  no.3500.         Chic  ago , [l910]  B. 

Advanced    rate   case,    before    Interstate    commerce    comm.ission, 
"The   value    of     the  property",    p, 45-47, 

Iron  Mountain    Ra i  1  way    Com-pany. 
California,      Railroad    commission. 

,.. Value    of    the    Iron  Mountain    railway    co ,      Case   no,  172,      Decided   May 
2,    1913,      Decision    no, 636,        3    p.    8°  ASCE,B,PCV, 

Kan  sas    C  ity   Southern    Ra  i 1 way   Company, 
Abstract   ol    testimony    regarding   the    value    of    the   property    of    the   Kansas 
City   southern    rai  Iv/ ay    company. 

In  Atchison,    Topeka   &   Santa   Fe   Ey.co,      Statement,    brief    &   argument.,, 
ri915l        p. 205- 15.        B  (See   above) 

t  Klamath   La k e. '  Rai  1  ro  ad    Company, 

California,      Railroad    commission. 

...Value    of    the  Klamath  Lake   railroad    company.      Case   no, 173, 
Decided   Mar, 11, 1914,      Decision   no. 1336,         3   p.    8°  B,PCV, 


^ 


,  I 


Lehigh  Valley    Ra  il  road    Company  > 
"ilgus,    William    J* 

Appraisal    of    Lohigh   Valley    railroad.      Abstract   of    comprehensive    report 
(Engineering    record, v. 69:    552-56;    May    16,1914)         Editorial,    p. 577. 
ASCE,B,LC,NY,NYPS,PCV, 
Reprinted    separately,    22   p.    8°  ASCE,B,LC.  15-342 

Rules    for   evaluating    a    railroad  property.      Compiled    from   directions 

issued   by  William   J.Wilgus    for    the    guida.nce    of    his    staff    in    the 
appraisal    of    the   Lehigh   Valley* 

(Engineering    record, v. 69:    613-17;    May    30,1914)         LC,Ny,NYPS. 
Included    in   the    above   separate    reprint. 

■Lehigh  Valley    is    appraised    at   v^300, 000, 000  by   outside    experts. 
(Wall    street   journal,    Dec  .12, 1912,    p. 1, col. 2)  B,LC,NY. 

Lehigh   Valley   railroad.  [Valuation    just   completed] 

(Annalist, V.4:    190;    Aug. 17, 1914)  B,LC,NY,PCV. 

Lehigh  Valley's    valuation   and    how    it   worked    in    court. 

(Wall   street    journal,    May    2,19  13,    p. 2, col. 4)         3,LC,NY. 

[Result    of   the   Physical    valuation    of    the   Lehigh  Valley] 
(Railway   age    gazet te, v  .53 :    1151;    Dec. 13, 1912) 

Valuation    to    cost   roads    $12  5,000,000.      Cost    Lehigh  ValOley   §126, 000    to 
obtain    estimate... 
(Journal    of    commerce,    Apr. 24, 1914,   p. 9, col. 7)  B, LC,NY,PCy. 

Value   Lehigh  Valley    railroad  at    $324, 473  ,  300.      Road's    engineers    complete 
first    test    of    physical  worth. 
(Journal    of    commerce,    Aug. 17,  1914,    p. 3, col, 2)         B,LC,NY. 

Louisville   &_  Nashvi  lie    Ra  ilroad    ComT-any. 
Louisville   and   Nashville    railroad    company    vs.    Railroad    commission    of 
Alabama,        Supplemental   bill.         "Values",    p. 51-55.        B.      1913 
Supplemental    bill  in   equity.      B.      1913 

"Value    of   property",    "Reproduction  value",    "Depreciation",    p. 7-23. 

Michigan   Central   Rail  road    Comipany  « 
Adams,    Henry   Carter. 

[Testimony    on  methods    of    valuation  and   valuation   of   Michigan   central] 
In.  U.S  .Supreme   court.    Transcript    of    record. .  .Oct  .term  ,  1905  ,    no. 397. 
The  .Michigan    central   railroad    c  cmpany,  appellant ,  vs. Perry  F, Powers, 
auditor   general   of    the    state    of    Michigan.      Appeal   from   the   circuit 
court  for   the  western    district    of    Michigan.      Filed    Sept, 6, 1905* 
[862]   p.    8°  See    pages    494-551.  B. 

Mill  Valley    &  Mt .  Tamalpa  is    Scenic    Ra  i  Iwa  y. 
California.       Railroad    commission. 

In    re    the  Mill  Valley    &  Mt,    Tamalpais    scenic    railway.      Decision   no. 
2180,    case   no, 176,    Feb. 27, 1915. 

(Publi  c   utilities    reports,    annotated,    1915B:    43-55)       ASCE,B  ,DCPU,LC,NY. 
Valuation    of    the    company's   property. 


I  V 


'Wr 


w 


m 


RR-Valua tlomlSl;    Company 93- cont,) 


Minneapolis.    St  .Paul  ^  Sault   Ste>  Marie    Rai  Iway  Company. 
Vi4 scons  in.      Railroad    commission. 

In    re    investigation    on   motion    of    the    commission    of   passenger    rates 
charged   by   the  Minneapolis,    St. Paul   &   Sault  S  te .   Marie    railway    com- 
pany;   submitted   Apr. 9, 1907,    decided    Jun. 1,1907. 

iil  its.  Opinions    and  decis  ions ,  v.l:    543,    581;    1908.      ASCE,B,PCV,UCal, 
Contains    brief    reference    to    valuation   of    this    road.  UNeb. 

M i  3 s 0 ur i .    Kansas   ^  Texas    Railway  Company  . 
Missouri,   Kansas    and   Texas    railway    company. 

Evidence   as    to    the    character,     location   and    values    of    the  properties,., 
within   and   assigned    to    the  state    of  Missouri,    offered    in    support   of 
its    application    for    an    increase    in   rates... 

In.  Atchison,    Topeka   &   Santa   Fe    ry.co.    Statement,    brief    &   argument, ,. 
1915,        p. 178-203.  B  (see   above) 

Missouri    Pac  if  ic    Ra i  1  way   Company. 
Missouri   Pacific    railway   company. 

Abstract    of    testimorry   with    respect    to    valuation    of    property    of    the 
Missouri   Pacific    and    St, Louis,    Iron  Mountain   &    southern    railway   com- 
panies   in   Missouri. 

Iri^  Atchison,    Topeka   &   Santa   Fe    ry.co.    Statement,    brief    &   argument... 
1915.        p. 224-29.  B  (see    above) 

Valuation    committees    for  Missouri   Pacific    system. 
(Railway   age    gazette  ,  v  .55  :    879;    Nov,7,1913) 

Mississippi    River   &.  Bonne    Terre    Railv/ay   Company. 
Missouri.      Public    service    commission. 

Appraisal    of   Mississippi    River   &   Bonne    Terre    railway.      [l916] 
2    vols,         f°  MoPSComm.  typewritten. 

vol.1:    Main    line;    vol.2:    Branch  line. 

Missouri    Southern    Railroad   Company. 
Missouri.      Public   service    commission. 

...In    the  matter    of    the   application    of   the   Missouri    southern    railroad 
company   for   the    establishment    of     just   and   reasonable    freight  and 
passenger   rates.,.    And    in    the   matter  of    the   valuation   of    the   Missouri 
southern    railroad   company.     Decided   Nov.10,1915,      75  p.    Q°        B. 
Reprinted    in  Public   utilities    reports,    annotated,    1916C:    607-88, 

b,dcpu,icc,lc,"ny. 

Nevada    County  Narrow  Gauge    Rai Iroad   Company. 
[California,      Railroad    commission. 

•  ..Value    of    the   property    of    the   Nevada   county   narrov/   gauge    railroad 
company.      Case   no. 178,      Decided   Mar. 30, 1914.      Decision   no. 1384, 
In    its    Decisions  ,v.4:    551-64,  ASCE,B,LC, 

New  Yo rk    Central   Rai Iroad    C om pa ny . 
C-ittredge,    George   W. 

Information   desired    for   federal   valuation.      New  York    central    lines, 
n«p.,[l914]        broadside, 

(Railway    engin  eering  ,  v.29  :    481-82;    Dec. 1914)  ASCE,B. 

B    has    separate    als  0. 


« 


"W 


9  ^fr 


RP-Valu«iii6ri*l^^  i   Cnr+iioav^ias-'contp) 


•"•■Cl    V     Jl. 


r'arxx  ord    x^>a  11  road   Corripany, 


j     Massachusetts^      Commission    on   assets    and    liab  ilities*  o  f  New  York,    JJev^  Haven 
and    Hartford    railroad    company.  Report,      Feb, 15 ,  1911,         Boston,     ''^" 

Wright  &   Potter,    1911,         581   p.    8°  12-33447 

ASCE,B,FJL, JC,LC,NYPS,PCV,Y. 
Reports    of   George  F.Swain,    Stone   &  Webster,    and    Arthur    H.Weed. 
George   F, Swain's    report   abstracted    in   Engineering    record, v,65i 
174-78;    Feb. 17, 1912,    under   title    "Principles    goveming    a 
railroad   appraisal   of    an  unusual  nature." 
Comments:   Wall  street   journal,    Feb. 17, 1911^        B,LC,NY. 

Engineering  and    contract ing,v .37:220 ;Feb ,21, 1912.      ASCE,PCV. 
Railwa37   age   gazette,  v. 50  :461- 62  jMar*!©,  1911* 

U.  S.  Congress.  House, 

House    resolution    753,         Dec, 16, 1912.      Resolution   directing    the 
Secretary    of    commerce    and    labor    to   furnish    the   House    an    estimate    of 
the   actual    value   of    the   New  York,    New  Haven  d:   Hartford    railroad    and 
its    connections    and   property,    to    furnish   basis    for    the   acquirement    of 
said    railroad.         Introduced    by  Hon.   Victor   L,   Berger,  B,LC, 

I    Cost   of    valuation   to     the    NewYoric,    New  Haven    &   Hartford    railroad, 
(Railway    review,  v, 57:    90;    Jul, 17, 1915) 

New  Haven    valuation  as    found    in  Massachusetts, 

(Wall    street    journal,    Nov. 18, 1914,    p. 5, col. l)  B,LC,NY,PCV. 

I  Placing   a   value   on    New  Haven    system...    Cost   v/ill   be   grdat. 

In   Naw  York,    Nev/  Haven  &   Hartford    railroad.    Information    for   the    press, 
Jul. 7, 1915.  B. 

Abstract    in   Railway    revi  ew,  v.  57  :90-91 ;    Jul, 17, 1915, 


Physical    valuation   of    the   New  Haven    to    cost   $500,000, 

(Wall    street   journal,    Jul. 12, 1915,    p.8,col.5)  B,LC,NY 

Railroad   age   gaze'tte    [Editorial] 

Railroad    revaluation   -    with 'an    example, 
(Railroad   age   ga^zette  , v,45:    1081-82;    Oct, 9, 1906) 

Revaluation   of    the  New  York,    New  Haven  &   Hartford    railroad. 

Railway  age   [Editorial] 

Depreciation    funds    of    the   New  York,    New  Haven    &  Hartford    railroad, 
(Rai Iway  age,v.43 :    133;    Feb. 1,1907) 

tussell,    A.    F,         ■ 

[Address    before    the   New   Haven    railroad    club,    on   valuation   of    the   New 
Hdven   road,    Apr, 20, 1915]  33    leaves,    typewritten,        B, 

Taluing    the   New  Haven    as    reported    in  Massachusetts.      Lively  discussions    at 
hearings    over   concisions    of    the   experts    -and    engineers, 
(Wall   street    journal,    Jan, 20, 1914,    p. 7, col. 3)  B,LC,NY,PCV, 


«= 


^ 


RR-Valuatxo  n-12  3  J    Companies-con  t,) 

N 0 rf 0 Ik    Southern    Ra  ilroad    Company. 
U»    S.    Interstate    commerce    commission. 

Report  on   Norfolk   southern    railroad   and    leased    lines:    Atlantic    &  North 
Carolina   railroad,    Carthage   &  Pinehurst   railroad,    as    of   June   30,1914. 
Engineering.        Philadelph  ia<    Presidents^    conference    committee  [l916] 
38  p^         fold.map.      8«  B,PCV,LC. 

U,    S,    Interstate   commerce    commission. 

Explanatory   text   and   summary  statement   of    the    land  report  for   the 
Norfolk    southern,    Atlantic    &   Carolina   and    Carthage    &-  Pinehurst      rail- 
road   companies.      Land*     Philadelphia^    Presidents'    conference    committee, 
[1916]        10  p.      8°  B,LC,PCV. 

I^'icholson,    F.    L. 

Norfolk    southern    railroad,    Atlantic    &   North  Carolina    railroad,    Carthage 
&   Pinehurst    railroad.      Comments    on    the    federal    valuation   reports* 
Engineering   and    land   divisions.      Philadelphia,    Presidents'    conference 
committee   [1916]        33   p.    8^  B,LC,PdV^ 

Presidents'    conference    committee.    Southern   group.    Engineering   committee, 
Atlanta,    Birmingham  &  Atlantic    railroad    company*      Also    additional 
notes    on    the    federal    inventorj^   and    cost    of    reproduction,    Norfolk 
southern    railroad,      ?■      Philadelphia,    Presidents'    conference    committee, 
[1916]        31  p.-     incl.maps.      8°  B,LC,PCV, 

N 0 r t he rn   Pacif  ic    Ra  ilwav   Company. 
Itemized    cost    of    the    Northern  Pacific    railway  system  as    estimated   by    its 
Chief    engineer. 

(Engineering-contracting, v. 29:    226;    Apr. 15, 1908)  ASCE,PCV. 

Estimates    given    in   the   Spokane    rate   case. 

Original    cost   and   cost   of    reproduction    of    the   Northern    Pacific    railway 
(l645   miles)    in    the   state    of   Washington. 
(Engineeri  ng-contracting,v  .33:    44;    Jan  .12, 1910)  ASCE,PCV. 

Data    as    to    the   cost   given   by  Halbert  P.Gillette,    before    the 

Railroad    commission. 
Reprinted    in   Gillette:    Handbook    of    cost   data,    1910,.  p. 1319 

See   also:    Spokane    rate    case. 

Oregon    Railroad    and   Navigati  on   Company. 
Oregon-Wash  ington   Ra  ilroad  and   Navig  ation   Company. 
U.    S,    Interstate    commerce    comimission. 

Portland   chamber    of    commerce  v,    Oregon    railroad   and    navigation   company 
et   al.      No. 2537.      Decided    Jun.7,1910.         19    I.C.C.    265-84, 
Valuation   of    the    com.pany's   property,    p. 280, 
See    also:    Railway   age    gazette, v. 45 :    1357;    Nov. 13, 1908. 

'regon.      Railroad    commission 

In   the  matter    of    Oregon- Was  hington   railroad    &   navigation    company.  ,, 
Report    on   original    cost    of    construction    additions    and   betterments, 
estimated    cost    of    reproduction,    new  and    less   depreciation,    rail    lines 
in    Oregon,    as    of    Jun.30,1912.      [Salem,    1913]        31  p.    8'^  B. 


m 


;■,; 


Pennsylvan  ia   Rail  road   Company  . 
Fixes    va.luation  of  Pennsy    in   Ohio    at  ^206 ,  815 , 'BIO » 

(Cleveland  plain  dealer,     Jul»8,1915,    p. 13, col. l)  LC,PCV, 

Government   values    the   Pennsy   holdings, 

(Wilmington   [Del.]    evening    journal,    Dec. 3, 1914,    p. 5, col. l)         LC,PCV. 

Preston,    C.    A» 

FedJeral   valuation    on    the  Pennsylvania    railroad   lines    east. 
(Mutual   magaz ine, V.2:    Jul. 19 16:    5-10)  B, 

Valuation   committees    for   the    Pennsylvania, 

(Railway   age   gazette, v. 55 :    27;    Jul. 4, 1913) 

Pere   Marquette    Rai Iroad   Company > 
Cooley)    Mortimer  E. 

Appraisal    of    the   Pere   Marquette    lines    in   Michigan,      Abstract    of    a 

report    to    the   Railroad    commiss  ion ,,,  .based    on   a    careful   field 

inventory, 

(Railway   age   gazette,  v. 58  :    376-77;    Feb, 26, 1915) 

Abstract    in  Engineering    record, v .71 :200-O2 ;Feb  ,13 , 1915 , 

ASCE,B,LC,PCV,        Editorial, p, 190, 
See   also  :    Railway   review, v,56:    68-69;    Jan.2,1915, 
Engineering   recor 
Pere  Marquette   servi ce , Ja n,1916:    2,  B, 

Cramton,    Louis    C, 

Appraisal    and    investigation   of    the  Pere  Ma^rquette    by    the   Interstate 
commerce    commission.      Remarks,, •in    the    House,  ,.  .Ap  r. 27, 1914,      [Wash- 
ington,   1914]         8   p.    S°  B,  A15-1721 
Investigation    to    include   a  physical   valuation. 

Phi  ladelphia   &_  Reading   Rai Iw^av    Company  , 
Hansel,    Charles, 

Philadelphia   &   Reading   railway    company,      t^formation   desired    for   the 
federal    valuation..,      [Philadelphia,    Nov. 1914]         broadside.      B<. 
Printed    in  Pilot, v, 15:    332-33;    Nov. 1914,        B.PCV, 

Sacramento  Valley    &  Eastern   Railway    Co  rap  any  , 
California.      Railroad   commission. 

In    the   matter     of    ascertaining   the    value    of    the    p  roperty, ,  .of    the 
Sacr3Tiento   Valley  and   eastern    railway   company.      Case    no, 187,    decision 
mo. 978,    decided    Se  ,:t  ,30  ,  1913  . 
In    its  Dec  i  si  ons .     v,3:    644-57;    1913.        ASCE. 

S_t,Louis    &_  San  Francisco    Ra  11  ro  ad    Company, 
Abstract   of    evidence    as    to    value   [of    St, Louis    &   San    Francisco] 

In,  Atchison,    Topeka    &   Santa  Fe    ry.co.    Statement,    brief    &   argument.., 
1915,        p, 230-33,        B  (see    above) 

St, Louis,    Iro  n  Mountain    &_  S  o  ut.  he  m    Ra  i  Iroad    Company, 
See:    Atchison,    Topeka   &   Santa   Fe    ry,co.    Statement,    brief    &   argument, ,  ,1915, 

S  t.Louis    S  ou  thwes  tern   Rai  Iv/ay   Company, 
See.:Atchi3  on,  Topeka   t   Santa   Fe    ry.co.   S  ta  tement,  ,  .  ,1915.      p, 213- 15, 


m 


w 


a  lu  at  i  on- 12  0  ;    C oinpar  i  es-  c o nt , , 


San  Diego   &,  Ar  i  zona   Railway   Company^ 
California*      Railroad    comraiss  ion* 

•  ••Value   of    the  San  Diego  and  Arizo  la    railv/ay    company*      Case   no,188» 

Decided   Apr»4,1914,    Decision  no,1406. 

In    its  Decisions .    v,4:    661-85.  ASCE,B* 

San   Franc  is  co~ Oak  land    Tenn  inal    Railv.-avs  • 
California,      Railroad    commission. 

In    re  San  Francisco-Oakland    terminal   railways*      Decision  no,2412; 

case   no,321*     May   24,1915, 
(Public    utilities    reports,    annotated,    1915D:    4-99)      ASCE,DCPU,LC . 
Valuation    of    the    company's  property, 

San   Pedro.    Los    Angeles    &.  Salt  Lake    Rai  Ir  oad   Company  ,. 
U«    S «    Interstate    commerce    commission.      Division    of    valuation. 

San  Pedro,    Los  Angeles    &   Salt   Lake    rail  read.      Explanatory    text  accom- 
panying   the    engineering   report,    giving    the    cost    of   reproduction   new 
and   cost   of   r^  reduction    less    depreciation  as    of    Jun.30,1914.      Engi- 
neering,     Philadelphia,    Presidents*    conference   committee   [l916] 
30   p,.  8°  B,LC,PCV, 

Tilton,    E.    G, 

The   federal   valuation   of    the  S,   P,,    L,   A,    &   T .   L,        A   description   of 
the    organization   employed    and    the  methods    follonved    in   collecting    the 
required   data, 
(Railway   age  gazette,  v, 57:    195- 97  j    Jul,31,1914) 

Santa  Mari  a  Valley   Rail  road  Company.. 
California.      Railroad    commission. 

♦  ..Value    of    the   Santa  Maria   Valley    railroad,      Dase   no. 327,      Decided 

Jun.29,1914,      Decision   no, 1619, 

In    its   Decis  ions  .V.4:    13:20-27,  ASCE,B. 

S  ie^g^ra   Ra ilwav   Company. 
California,      Railroad    commission. 

In   the  matter   of    ascertaining    ihe    value    of    the   property    of    Sierra 
railv/ay   company   of   California   within  the  State   of    California,      Case 
no, 193,      Decision   no. 1170,    decided   Dec. 27, 1913. 
In    its    Decisions  .v. 3  :    1187-98;    1913.         ASCE, 

South   &_  North   Alabama    Ra  i  1  ro  ad    Company  , 
South  and   North  Alabama    railroad    company   vs.    Railroad    commission   of   Alabama, 
Brief    of    counsel    for   complainant  on   application   for    temporary   in3unc- 
tion   [for   maintenance    of    existing  passenger   rates    during    trial]      Henry 
L.    Stone    [and   others]         1913.        197   p.    4°  B, 

Value    of    the    property,    p,8-13, 

Sup  pi  em  en  tall-   bill   of    complaint.      [l913]      431  p.    4°  B,. 

Assessed   values    of    rai  Iroa  d  property,    p. 153-59. 

Sou  th  San   Franc  is  co    Bel  t  Ra i  1  way . 
California,      Railroad    commission. 

Value    of    South   San    Francisco  Belt    railway.        C-ase   no, 194,   Decided 

June    22,1914,      Decision   1603, 

In    its    Decisions  .v.4:    1281-89.  B. 


n 


w 


KR-Val-aatlon-126;    Compan  ie  s-cont,) 

Southern   Pacif  ic    Company^ 
Holbrjsok,    E, 

Explanation    of   methods    used    in   arriving    at    the    invested    cost   and    cost 
■  to    reproduce    the    physical  property    of   the   Union  Pacific    system  and 
Southern  Pacific    company    in   the   United   States    as    of    June  30,    1910,  •» 
Also    valuation   as    a  going    concern,    May    15,1913.         97   p.    8**  PCV. 

Southern   Pacific    bases    high   rates    on    high   valuation.      Railroad's    engineer 
values   San   Pedro    right  of   way   1^21,000   an    acre. 
(Los   Angeles   Examiner,    Jul,21,191l)  B, 

Stockton   Teiminal  16^  Eastern   Railroad    C.omr.anv,- 
California^      Railroad    commission. 

•  ••Value    of  Stockton    terminal  and    eastern    railroad    company.      Case 
no. 206.      Decision   no. 618.      Apr.30,1913.         18   p.-  8®  ASCE,3. 

Abstract    in   Public    service   regulati  on  ,  v.2  :359  ;  Jul»1913  , 
ASCE,B,LC,NY. 

Sugar  Pine   Ra  ilwa  v  Com-panv  . 
California.      Railroad    com^mission. 

In    re  Sugar  Pine    railway    company.      Case    no. 207,    decision  2047, 
•Jan. 2, 1915. 
(Public    utilities    reports,    annotated,    1915A:    728-40)      ASCE,B,DCPU,LC. 
Valuation   proceedings, 

Texas    M  i  d la nd    Ra  ilroad    Company  . 

U.    S.    Interstate   commerce  commission.      Division    of    valuation, 

...Report   of    the    cost   of   rep  rodxiction   neiv  and    cost   of    reproduction 
less   depreciation    of    the    Texas   Midland   railroad.      Engineering^ 
Philadelphia,    Presidents*    conference    committee    [1916]      24   p.    Q° 

B,LC,PCV. 

Presidents*    Conference   commiittee. 

Memorandum    for    conference    with    the    Division   of    valuation   on   reparrt   of 
cost    of    reproduction  new  and   cost   of    reproduction    less    depreciation 
of    the    Texas   Midland    railroad.      Land.      Philadelphia,    Presidents* 
conference   committee   [l916]         17  p.    4°  E,LC,PCV. 

Presidents*    conference    committee.         Western   group    engineering   committee. 
A  memorandum   of    the    consideration   of    the    engineer's    report,    Texas 
Midland    railroad...    May  26,1916.      Philadelphia,    Presidents*    conference 
committee    [l916]    ^     34    p.       incl.map^        8°  B,LC,PCV. 

U.    S.    Interstate    commerce    commission       Division    of    valuation. 

Statement   compiled    from    report    of    1  rTid    section    upon    the   laiids    of    the 
Texas  Midland    railroad.        Land.        Philadelphia,    Presidents*    conference 
committee   [l916]         3   p.    8°  B,LC,PCV. 

U,    S,    Interstate   commerce  commission. 

Texas    Midland    railroad*      Accounting.      Philadelphia,    Presidents*    con- 
ference   committee   [l915]        12    p.      fold. tab.         4°  B,LC,PCV. 


r* 


m 


RR."  Valuation- 127  ;    Compan  ies-co  nt,) 


Tidewater  Southern   Railway   ConiT^anv. 
California,      Railroad    commission, 

..»In    the  matter    of    saceriain  ing    the  value    of    the   property    of    the 
Tidewater   southern    railv>^ay  company    in    the    state   of    California*        Case 
no. 584,      Decided   Mar.3,19]6.      Decision   no, 3138.,        13   p,    8*^        B. 

Also    in   Official  public    service    reports  ,  v. 13:748-63 'jApr.lS,  1916. 
B,DCPU,ICC,.LC,Ny. 

Tonoipah   &   Tidewater   Rai  Ir oad   Company, 
California.      Railroad    conimissiona 

In   the  matter    of   ascertaining  the   valu3   of    the  property    of    the    Tonopah 
and    Tidewater   railroad   company   within   the   state    of   California,      Case 
no, 210,    decision  no, 836,    decided   Jul, 29, 1913, 
■    in  its   Dec  is  ions, V. 3 :    205-31;    1913,        ASCE. 

Uyiion  Pac  if  ic    Ra  ilroad    Com.-pany, 
B./Iorgan,    Richard  Price,    jr. 

Report  on    the  Union  Pacific    railway   and    its    branches;    the    Central 
branch   of    the   Union  Pacific    railroad;    the   Sioux   City   and  Pacific 
railroad;    also   on  auxiliary   and  leased    lines,,,.     Oct, 15, 1887, 
In  U.S.Paci  fi  c    railway    commission^,  Testimony,   Wash  ington,  1887  , 
vol.8:    4435-4507,  B,LC.  6-45508-  ? 

Gives    a  valuation    of    the  physical  property, 

Holbrook,    E, 

Explanation    of    methods    used    in   arriving    at   the    invested   cost    and    cost 
to    reproduce    the   physical  property   of    the  Union  Pacific    system   and 
Southern    Pacific    company    in    the   United    States,    as    of    June    30,1910,,. 
Also    valuation   as   a   going    concern.        May    15,1913,         97  p ,    8°  PCV. 

Lovett,    Robert   S,  ' 

Harriman    lines    valuation,    and   Lovett's    comment.      Both  Union   and 
Southern   Pacific    have  maintained    valuation   departments    for   several 
years.      Reconstruction    valuation   not   warranted, 
(Wall    street    journal,    May   30,1911)  B ,LC,NY. 

Valuation   work    on    the   Karriman    lines.      First    exhaustive   attempt    of    kind, 
(Railway   record, v,4:    Aug. 17, 1912:    l)  3,I3C. 

Centura   County   Railway    C omp any . 
California,      Railroad   commission. 

Value    of    Ventura   county    railway    company.      Case   no,148.      Decided   Apr, 

4,    1914,      Decision   no, 1400. 

iil  lis.  Dec  is  ions  ,v, 4:    635-45,  ASCE, B, PCV, 

Abstract    in   Public   service    regulation ,  v. 3  :    317;    Jun,1914,      B,LC, 

White   Pass    &,  Yukon    Ra i  Iwa y  Company  . 
Canada,      Board    of    railroad    cojumiis  s  ioners* 

Dawson   board    of    trade    vs.   White   Pass    and   Yukon   railway   company, 
(l3    Canadian    railwa^r   cases,    527-57)  ICC. 

Also    in   Western   law   reporter, v. 21:7-18 ;May    15,1912,        B, 

[Report   of   George  Alphonzo   Mountain   on   physical   valuation    of    the    road, 

in    connection   with    +hi3    casej        4    typewritten    leaves,  B, 


> 


m 


m 


1 


INDEX    TO    PjiRStyAL   NAMES 


-n 


Ab3ndroth,H,G,    38 

Achatz.R.V.   37 

Acworth,W:M,   1 

Adams ,B,   35 

Adams, H:C.   25,36,39,59, 

91,103,120 
Adams,  T»S,     ; 20 
Adamson,W:C,      59 
Aitchi3on,C,B.      74 
Aldrich,C:H.      34 
Allen, L.J.      115 
Allison, J. E.      49 
Alvord,J,W.      1,41,49 
Ander3on,B.M,      47 
Anderson, G:W.      29 
A  two  od, J ,H,      2 

Bailly,E.C.      2 

Baker, J:E.      2,44 

Baker, J.N.      16 

Baker, N.D,      2 

Balch,G:T.      118 

Baldwin, H.d'F.      40 

Baldwin, W,W.      20,21 

Ballard, F.W.      29 

Barker, F.E,      48 

Barker,  H,       50 

Bat.es,0,      2 

Bauer, J:       16,27,41,50 

Baxter   [Judge]      10 

Beale.J.H.      2 

Bede.G.      60 

Berais,E:W.      27,44,107,108 

Berger,V.L.      122 

Berglund,A«      111 

Eett.raan,A.      27,40 

Bledsoe, S.T,      2,115 

Boggs,L.S,      54 

Bortin,H,      2 

Eo3ley,W;B.      50 

Bowers ,E, J  »      60 

Bowman, H,L,      99 

Erantley.W.G.      116 

Breed, G.C,      20 

E rinckley ,G  .S.      2 

Brinkley,M.H.      37 

Eri3tow,J*L,      70 

Brown,  N.J,      44 

Lrown,T:H,      21 

Browne, E.F,      12 

Bryan, W:H,      41 

Bryant, H.H,      99 

Bui  lard, F.W.      48 

Buel,A,W.      60 

Bunn,G:W.       33 

Eurch,E:P.      36 

Burgess, G:H.      60 


Burns, C.S.      3,7,50 
Butler,?,      3,33,60,78 
Byllesby.K.M.      3 

Call,W.      61 
Calvert, J. F«      54 
Chamberlain, L.      31 
Clark, E.E.      16,61 
Clarke, H.T.      34 
Clemens , J .C,      61 
Clode.W.B.      20 
dough, W.P.      33 
Cochrane ,C :H:      36 
Cokeley,W.A.      44 
Cole, A.M.      6i 
Commons, J:R.      3 
Conant,C:A.      61 
Cooley.M.E.      38,103,124 
Corthell,E.L.      109 
Cotton, J. P.      3 
Coverdale,W.H.      109 
Cramton,L.C.      124 
Crandon,F.P.      21 
Crosby, O.T.      3,25 
Cullop,W:A,      62 
Curti33,W,B,      50 
Cutler, A. S.      104 

Darbishire, J.E:      50 
Davis, J. S.      50 
Delano, F. A,      54,62 
Dodd,A,F.      55 
Donecker  ,H.C.      4 
Doty,E:W.      44 
Dougherty, F.W.      34 
Dudley, A. S»      21 
Duff,R.C.      109 
Dunn, H. A,      55 
Dunn,S.O.      4,17 
DuPont,A.B.      29 
Durham,  E.M.      116 

Eaton, J. S.      31,55,62 
Edgerton, A.J.      4 
Edgerton,H,H.4,62,96 
Elliott, H.      63 
Elmquist,C:E.      72,73 
Erickson,H,      4,5,42,51, 

112 
Esch,J:J*      5,64 
Eshleman, J;tU      25,28, 

44,64 
Evans, J«D.      5 

Fairchild,H.A.      64 
Fenwick,C:G.      5 
Fink,H:      5,10,64 


Finley,W:W.      17 
Fish,S.      10,17 
Fisher, F.     65 
Fletcher,B,      44 
Floy,H:      5,17,40 
Fort,J:F.      107 
Foster, G:W.      65 
Foster, H^A.      5 
Fowle,F.F.      42 
Fox, A.M.      42 
French, H.F.      29 
Fritch,L.C.      65 
Fuller, H.B.      65 

Gaines, M.W.      37,55,65 
Gallatin, A. R,      45 
Gerber,C,H.      105 
Gillett,F,H.      65 
Gillette, H. P.      6,25,42, 

45,51,96,111,119,123 
Glaesar,M.G.      37 
G  0  e tz , J ,H4      51 
Goodrich, E. P.      25 
Graves, A. C.      66 
Gray,E,      66 
Gray,H:L.      55 
Gray,J:H.      6,23 
Gray, J.J,      6 
Grover,M.D.      119 
Gruhl,E,      55 
Grun3ky,C.E.      50,51 
Guernsey, N.T.      6 

Hadley,A.T,      25 
Hadley/H.S.      25,34 
Hagenah,W:J.      42 
Haines, H:S.      6 
Hale,R.S.      55 
Haney,L.H:      51,110 
Hansel, Cr      6,20,99,107, 

124 
Hanson  ,B.      6 
Harlan, J •S.      89 
Harmon, J.      34 
Harriman,G:W.R.      66 
Hayes, H.V.      6,7,28,45 
Hedrick,W.O,      103 
Heilraan,R.E.      7 
Hei33,A.E,      7,66 
Helm,A,E.      45,70 
Henders on, J»H,      34 
Hen3haw,G:A.      34,66,73 
Hine3,E:W.      7 
Hine3,W.D,      17,23 
Holbrook,E.      127 
Holden,H.      33 
Holliday,A.R.      36 


r'y 


V). 


11 


Horton,W.S,      119 
How, J.      33,117 
Hoxie ,G :L»      51,66 
Hudson,C.W,      67 
Hughes, C:E,      34,35 
Huime,T:W,      67,78,79,96 
Humphreys , A .C .       51,56,67 
Hurd,E.C.      38,105 
Hurd.R.M.      45 

Ireton,R.E.      68 

Jackman.W: J.       17,25 

Jackson, C«D,       68 

James    C:C.      17,36,68 

James,  E.W.      7 

Jamieson, W.D,      89 

Jenkin3,J,B»      52 
: Jerrard,L,P,      45 

Johnson, E,R.      7,28 

John3on,J:M*      7 
\    Johnson, L.E,       18 
I    Johnson, R.C,      34 
i    Jonah, F.G.      7,10 
\    Jurgensen ,D,F,      18,29,36, 
I  69,96,104 

[    Kerr,W:D.      7 

[:   Ketchum,N.S,      20 

\    Kier3ted,W,      7 

!    Kit+redge,G:W.      121 

Klotz,R,E,      96 

KnoT+,S.R.       10 

KnowleSjM,      29,42 

LaFollette ,R.W.      70,71 
Lardner,H:A.      8 
Laughlin, J»L»      8 
Lavi3,F.      71,109 
''Lawrence,  J  :C«      111 
Leach, A. B,      71 
Leake, P. D.      56 
Lee^I.L,      8 
Lenroot, I  ,L,      89 
Lev/is  ,D.N,      34 
Lewis, H.T.      112 
Lovett.R.S,      16,23,127 

McCarty,R.J.      52,71 
McCornack,W.E»      8 
MacDonald,J.      71 
McFall,R.J.      8 
McGinty,G:B»      89 
Mack,E.S.      113 
McKenzie.J.N.      71 
Mr.T.ain.C.A.       40 


,iv';ci'uer3  on,  L.G,      8 
Madden, M.B.      71,89 
Mahl,W:      56 
Maltbie,M.R.      8,47,72 
Marshall, J:      34 
Martin, G.G.      34 
Mather,  R.      72 
Mayer,  J.      9 
Melcher,F.C.      117 
Merritt.A.M,      3 
Meyer, B.H.      9,13,26, 

32,113 
Meyers, W.J.      31,56 
Miller, D,      9,100 
Mitchell, W;D.      33 
Molitor,F.A.      9 
Moore',DeW.V,      72 
Morawetz,V.      18 
Morgan, D.C.      104,113 
Morgan, R. P.      127 
Morrow, J .B,      72 
Morse, F.T.      96 
Mountain, G:A.      127 
Muller, J.P,      72,115 


Nash,L.R.      52 
Nau,C:H,      107 
Needham,C:W.      13,40 
Nelson, J.P.      73 
Nev;comb,H.T*      9,10,20, 

23,74 
Newlands,F.G,      74 
Nicholson, F.L.      123 
Northrop ,C,B.      10 
Norton,W:H.      40 
Noye3,W.C..     18 


0*3rien,T:D, 
Oglesby  ,H  .R» 

01mst3ad,M,E« 


32,45 
34 
74 


Otis,C:E.      33,104 

Peffer,W.A.      74 
Pence, W:D,      113 
Phillip er,M,G.      75 
Player, G:P.      52 
Plehn,C.C.      21 
Polakov,WJ.U      36 
Polleys,T:A.      21 
Polio ck,W.W,      45 
Pomeroy,L,C,      10 
Poraeroy,L.R,      26,52 
Pomeroy,L,S.      100 
Potts, C:S,      110 
Powell, E.E,      36 


^} 


Prouty,G:A.      73.80,81, 

82,89 
Prouty,W,      47 

Rand,E,C.M.      89 
Randall, J. B,      86 
Rankin,G:A,      11 
Raymond, W:G.      11,52 
Reed,E,W,      30,46 
Reynolds, J. E.      11 
Rice,G,      87 
Richardson, W:      87 
Richey.A.S.      11 
Rif enberick,R-B.      37,52 
Rigg3,H:E.      11,39 
Riggs,R.E,T.      11 
Ripley, E;P,      10,110,115 
Ripley, W:Z.      11,19,23, 

26,87 
Robinson, H.P.      104 
Robinson, J. T.      87 
Roemer,J'H,      113 
Russell, A.F.      122 

Sakolski  ,A.M.      11,46 
Salier3,E.A,      53,57 
Sanborn, F.H.      33 
Saunders ,H.L.      97 
Savaga,M,      39 
Schnacke,F.D.      19 
Schreiber,M.      11 
Seay,G:J»      12 
Shaad,G:S,      39 
Shepherd, F,C.      87,116 
Shotwell.TtC.      87 
Sinsheimer,P.A.      12 
Skinner, E,B,      113 
Snyder, C.      31 
Somer3,W.A»      46 
Staples, C.F.      31,46 
S  teams,  F.P.      53 
Stephens, H.M.      35 
Stevens,  F,IV.      46 
Stillwell.A.E.      88 
Stockwell,H.G.      57 
Storey, D.D,      12 
Strickler.T.J.      102 
Sturgis,C,L.      57 


S  wa  i  n  ,  G  :  F  , 

122 

Swayze 

,r. 

.J. 

19 

Taft,W 

:H, 

88 

Ta  rb  e  t 

,W 

'l. 

21 

Tassin 

,J. 

.s. 

26 

Taylor 

,w. 

.D, 

12,21, 
113 

109, 

Tq     T    £5   "h   O 

r".r 

A- 

K-       73 

1 


RP-rft''lJn•^^^■^tIrc^PX-S;' 


^V 


Tjioin.A.P,      88 
Thompson, A, I,      32 
Thompson, R, A,      109,110 
Thompson, S.      12,23,32, 

100,103 
Thorington,W:S.  117 
Thorne.C.      26,34,43,48, 

88 
Tilton.E.G.      126 
Tingley.R.H,      12,38 
Tremain,H:E.      19 
Trumbull, F,      23 

Urban,  W,M,      13 

Valentine, At^L.      81 
Van   Auken,C,L,.     38 
Vir+ue,G,0,      104 
Vrooman,C:S.      13 


Walters, J, T,      21 
Warren.B,      24 
Washburn,W.D^      16 
Weakley, S^D.      117 
Webb,W..L.      13 
Weber, A»F.      53 
Weeks, K.E.      58 
Welliver.J^C,      94,95 
Wells,W.M,      47,101 
Wendt.E.F,.      95 
Wherry,W:M,      40 
Whitney, C:A»      13 
Whitrid3e,F.W,      13 
Whitten,R»H,      14,16,28, 


Wilcox, D.F, 
Wilgu3,H.L. 
Wilgus,W:J: 
Williams, W:D. 


107 
14,40 
41 

95,120 
34,110 


Williams, W:H:      14,16,24, 

95 
Wilmot.H.W^      58 
Witt,C,C,      26,38,102, 

109 
Wood,R.C.      14 
Woodlock,T:F»      28,30,95 
Worthington,W.A.      58 
Wright, C,C,      25,31 
Wright, J.B.      95 
Wyman,B,      2,95 
Wymond,M,      15 

Yates, R.      37 
Young, A, A*      53 


'/■fe-*-^ 


V 


YE  14522 


